Par. 6. Section 1.1271-0 is amended by adding a reserved entry for § 1.1275-2(l) and by adding entries for § 1.1275-2(m) to read as follows:
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Par. 6. Section 1.1271-0 is amended by adding a reserved entry for § 1.1275-2(l) and by adding entries for § 1.1275-2(m) to read as follows:
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