Prop. Treas. Reg. § 1.148-0 Scope and table of contents.

Par. 2. Section 1.148-0 is amended by adding entries to paragraph (c) for §§ 1.148-3(i)(3) and 1.148-11(k) and (l) and revising § 1.148-11 section heading to read as follows:

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(c) * * *