Par. 25. Section 1.162-25T is amended by removing the language “1.61-2T” and adding “1.61-21(d)” in its place in the fourth sentence in Example 1 of paragraph (c).
Par. 25. Section 1.162-25T is amended by removing the language “1.61-2T” and adding “1.61-21(d)” in its place in the fourth sentence in Example 1 of paragraph (c).