Par. 10. Section 1.1502-13 is amended by: 1. Amending paragraph (h)(2), Example 4, by removing “Five years” and adding in its place “Seven years”.
Par. 10. Section 1.1502-13 is amended by: 1. Amending paragraph (h)(2), Example 4, by removing “Five years” and adding in its place “Seven years”.