Par. 3. Section 1.6664-0 is amended by: 1. Adding an entry for § 1.6664-4(c)(1)(iii). 2. Redesignating the entries for § 1.6664-4(c)(2) and (c)(3) as § 1.6664-4(c)(3) and (c)(4), respectively. 3. Adding a new entry for § 1.6664-4(c)(2). The additions read as follows:
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