Par. 12. In § 1.367(e)-1, paragraph (a) is amended by adding a sentence at the end of the paragraph to read as follows:
(a) * * * See § 1.367(b)-8(c)(3) for an example illustrating the interaction of § 1.367(e)-1 with other sections of the Internal Revenue Code (such as sections 367(b) and 1248).
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