Par. 3. Section 1.6012-3 is amended by revising paragraph (a)(9) to read as follows:
(a) * * *
(9) A trust any portion of which is treated as owned by the grantor or another person pursuant to section 671 and following. In the case of a trust any part of which is treated as owned by the grantor or another person under the provisions of subpart E (section 671 and following) part I, subchapter J, chapter 1 of the Internal Revenue Code, see Sec. 1.671-4.
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