[Added by T.D. 9105, 69 FR 5-12, Jan. 2, 2004. Removed by T.D. 9307, 71 FR 78066-78073, Dec. 28, 2006.]
Editor's Note: Former reg. section 1.446-1T, as adopted by T.D. 8719, 62 FR 26740-26741, May 15, 1997; corrected at 62 FR 28630-28631, May 27, 1997, was removed by T.D. 8742, 62 FR 68167-68173, Dec. 31, 1997.]
