6. Section 1.142-0 is amended by revising the entries to the table for § 1.142-2 paragraph (d), (d)(1) and (d)(2) to read as follows:
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6. Section 1.142-0 is amended by revising the entries to the table for § 1.142-2 paragraph (d), (d)(1) and (d)(2) to read as follows:
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