Sec. 301.6096-2 Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973. [Removed]
[T.D. 7304, 39 FR 4476, Feb. 4, 1974. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]
Sec. 301.6096-2 Designation by individuals for taxable years ending on or after December 31, 1972 and beginning before January 1, 1973. [Removed]
[T.D. 7304, 39 FR 4476, Feb. 4, 1974. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]