Par. 4. Section 1.441-2 is amended by revising the fourth sentence of paragraph (b)(1)(i) to read as follows:
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(b) * * *
(1) * * *
(i) * * * Similarly, a newly-formed specified foreign corporation (as defined in section 898(b)) may adopt a 52-53-week taxable year if such year ends with reference to the taxpayer's required taxable year. * * *
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