Par. 2. Section 1.358-6 is amended by adding a new sentence at the end of paragraph (e) to read as follows:
* * * * *
(e) * * * For rules relating to certain triangular reorganizations involving transfers to which the exception provided in § 1.367(a)-7(c) applies, see § 1.367(b)-4(b)(1)(ii)(B).
* * * * *