Par. 3. Section 1.1362-3 is amended in paragraph (a) by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 )” and adding “§ 1.1502-76(b)(1)(ii)(B)” in its place.
Par. 3. Section 1.1362-3 is amended in paragraph (a) by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 )” and adding “§ 1.1502-76(b)(1)(ii)(B)” in its place.