Par. 5. Section 1.863-0 is amended by: 1. Adding an entry for § 1.863-1(d). 2. Redesignating the entry for § 1.863-1(e) as § 1.863-1(f). 3. Adding a new entry for § 1.863-1(e). The additions read as follows:
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Par. 5. Section 1.863-0 is amended by: 1. Adding an entry for § 1.863-1(d). 2. Redesignating the entry for § 1.863-1(e) as § 1.863-1(f). 3. Adding a new entry for § 1.863-1(e). The additions read as follows:
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