Par. 2. Section 1.446-3 is amended by: 1. Revising paragraph (g)(4). 2. Revising paragraph (g)(6), Examples 2, 3 and 4. 3. Revising paragraph (j)(2). The revisions read as follows:
* * * * *
(g) * * *
(4) [The text of the proposed amendment to § 1.446-3(g)(4) is the same as the text of § 1.446-3T(g)(4) published elsewhere in this issue of the Federal Register ].
* * * * *
(6) * * *
Example 2.
[The text of proposed amendment to § 1.446-3(g)(6) Example 2 is the same as the text of § 1.446-3T(g)(6) Example 2 published elsewhere in this issue of the Federal Register ].
Example 3.
[The text of proposed amendment to § 1.446-3(g)(6) Example 3 is the same as the text of § 1.446-3T(g)(6) Example 3 published elsewhere in this issue of the Federal Register ].
Example 4.
[The text of proposed amendment to § 1.446-3(g)(6) Example 4 is the same as the text of § 1.446-3T(g)(6) Example 4 published elsewhere in this issue of the Federal Register ].
* * * * *
(j) * * *
(2) [The text of the proposed amendment to § 1.446-3(j)(2) is the same as the text of § 1.446-3T(j)(2) published elsewhere in this issue of the Federal Register ].