Par. 10. Section 1.6045-1(n)(2)(ii)(J) is amended by removing the language “§ 1.1471-1(b)(18)” and adding in its place the language “§ 1.1471-1(b)(21)”.
Par. 10. Section 1.6045-1(n)(2)(ii)(J) is amended by removing the language “§ 1.1471-1(b)(18)” and adding in its place the language “§ 1.1471-1(b)(21)”.