Par. 2. Section 1.148-0 is amended, in paragraph (c), in the table of contents for § 1.148-11, by revising the section heading for § 1.148-11 and adding entries for § 1.148-11(o) and (p) to read as follows:
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(c) * * *
Par. 2. Section 1.148-0 is amended, in paragraph (c), in the table of contents for § 1.148-11, by revising the section heading for § 1.148-11 and adding entries for § 1.148-11(o) and (p) to read as follows:
* * * * *
(c) * * *