Par. 3. Section 1.267(b)-1 is amended by revising paragraph (b) to read as follows:
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(b) Applicability date. This section applies to taxable years ending on or after [DATE OF PUBLICATION OF FINAL RULE IN THE FEDERAL REGISTER ].
Par. 3. Section 1.267(b)-1 is amended by revising paragraph (b) to read as follows:
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(b) Applicability date. This section applies to taxable years ending on or after [DATE OF PUBLICATION OF FINAL RULE IN THE FEDERAL REGISTER ].