Par. 11. Section 1.6049-5 is amended by: 1. Removing “§ 5f.103-1(c)),” and adding in its place “§ 1.163-5(b));” in paragraph (a)(1)(i). 2. Removing the language “§ 5f.163-1” and adding in its place the language “§ 1.163-5(a)(2)” in paragraph (a)(1)(ii).