Par. 2. Section 1.1275-7 is added to read as follows:
[The text of this proposed section is the same as the text of Sec. 1.1275-7T published elsewhere in this issue of the Federal Register.]
Par. 2. Section 1.1275-7 is added to read as follows:
[The text of this proposed section is the same as the text of Sec. 1.1275-7T published elsewhere in this issue of the Federal Register.]