Par. 3. Section 1.892-2T is amended by: a. Removing the undesignated text under paragraph (a)(3)(iv); and b. Adding paragraph (a)(4). The addition reads as follows:
(a) * * *
(4) Exceptions. For further guidance, see § 1.892-2(a)(4).
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Par. 3. Section 1.892-2T is amended by: a. Removing the undesignated text under paragraph (a)(3)(iv); and b. Adding paragraph (a)(4). The addition reads as follows:
(a) * * *
(4) Exceptions. For further guidance, see § 1.892-2(a)(4).
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