Sec. 1.553-1 Foreign personal holding company income. [Removed]
[Adopted by T.D. 6308, 23 FR 6976, Sept. 10, 1958; republished by T.D. 6500, 25 FR 11737, Nov. 26, 1960, as amended by T.D. 6739, 29 FR 7715, June 17, 1964. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]