Par. 10. As added in a final rule elsewhere in this issue of the Federal Register , effective November 13, 2020, § 1.163(j)-10 is amended by: 1. Designating paragraph (c)(5)(ii)(D) as paragraph (c)(5)(ii)(D)( 1 ). 2. Adding a subject heading for paragraph (c)(5)(ii)(D). 3. Adding paragraph (c)(5)(ii)(D)( 2 ). 4. Designating paragraph (f) as paragraph (f)(1). 5. Adding a subject heading for paragraph (f). 6. Revising the subject heading of newly redesignated paragraph (f)(1). 7. Adding paragraph (f)(2). The additions and revision read as follows: