Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5, 1987). See, e.g., Pilie v. United States, 56 F.3d 686 (5th Cir. 1995); Slovacek v. United States, 40 Fed. Cl. 828 (1998); Vulcan Oil Tech. Partners v. Commissioner, 110 T.C. 153 (1998); H Graphics/Access, Ltd. Partnership v. Commissioner, T.C. Memo. 1992-345. Section 6224 (c)(2) provides, in part:
Temporary Proced. & Admin. Regs., 52 Fed.Reg. 6787 (Mar. 5, 1987). See, e.g., Pilie v. United States, 56 F.3d 686 (5th Cir.1995); Slovacek v. United States, 40 Fed. Cl. 828 (1998); Vulcan Oil Tech. Partners v. Commissioner, 110 T.C. 153, 1998 WL 96462 (1998); H Graphics/Access, Ltd. Partnership v. Commissioner, T.C. Memo.1992–345. Section 6224(c) (2) provides, in part: