Sec. 1.421-6 Options to which section 421 does not apply. [Removed]
[T.D. 6540, 26 FR 512, Jan. 20, 1961, as amended by T.D. 6696, 28 FR 13451, Dec. 12, 1963; T.D. 6887, 31 FR 8787, June 24, 1966; T.D. 7554, 43 FR 31926, July 24, 1978. Removed by
T.D. 9144, 69 FR 46401-46426, Aug. 3, 2004.]