Par. 8. Section 1.457-10 is amended by removing the language “§ 1.457-11” wherever it appears in paragraphs (a)(2)(i), (a)(3) Example 2 (ii), (c)(2) Example 1 (ii) and Example 2 (ii) and adding the language “§ 1.457-12” in its place.
Par. 8. Section 1.457-10 is amended by removing the language “§ 1.457-11” wherever it appears in paragraphs (a)(2)(i), (a)(3) Example 2 (ii), (c)(2) Example 1 (ii) and Example 2 (ii) and adding the language “§ 1.457-12” in its place.