Par. 5. Section 1.148-3 is amended by revising paragraph (i)(3)(i) to read as follows:
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(i) * * *
(3) * * *
(i) An issuer must request a refund of an overpayment (claim) using the form provided by the Commissioner for this purpose. The claim must be made with respect to an issue of bonds no later than the date (filing deadline) that is two years after—
(A) The date that is 60 days after the final computation date of the issue to which the payment relates; or
(B) With respect to the portion of the overpayment paid more than 60 days after the final computation date, the date that the payment was made to the United States.
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