Par. 8. Section 1.881-3(e) is amended by: 1. Removing Examples 10 and 19. 2. Redesignating Examples 11 through 18 as Examples 10 through 17 and Examples 20 through 26 as Examples 18 through 24. Par. 9. Section 1.1287-1 is amended by: 1. Revising paragraph (a). 2. Redesignating paragraphs (b)(1) and (2) as (b)(2) and (3), respectively. 3. Adding a new paragraph (b)(1). 4. Revising the paragraph heading and first sentence of newly redesignated paragraph (b)(2). 5. Redesignating paragraph (d) as paragraph (d)(1). 6. Revising the paragraph heading and the first sentence of newly redesignated paragraph (d)(1). 7. Adding a new paragraph heading for paragraph (d). 8. Adding paragraph (d)(2). The revisions and additions read as follows: