Par. 2. Section 1.181-0 is added as follows:
[The text of this proposed amendment to § 1.181-0 is the same as the text of § 1.181-0T published elsewhere in this issue of the Federal Register .]
Par . 3. Section 1.181-1 is amended by adding paragraphs (a)(1)(ii), (a)(6), (b)(1)(ii), (b)(2)(vi) and (c)(2) to read as follows: