Par. 2. Section 1.1502-3, as proposed to be amended at 63 FR 12717, March 16, 1998, is further amended by removing the last sentence of paragraph (c)(4) and adding two sentences in its place to read as follows:
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(c) * * *
(4) * * * [The last two sentences of proposed paragraph (c)(4) is the same as the last two sentences of Sec. 1.1502-3T(c)(4) published elsewhere in this issue of the Federal Register.]
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