Par. 6. § 1.904(f)-12(h) is added to read as follows: § 1.904(f)-12 Transition rules. (h)
[The text of proposed § 1.904-12(h) is the same as the text of § 1.904-12T(h)(1) through (h)(6) published elsewhere in this issue of the Federal Register.]
Par. 6. § 1.904(f)-12(h) is added to read as follows: § 1.904(f)-12 Transition rules. (h)
[The text of proposed § 1.904-12(h) is the same as the text of § 1.904-12T(h)(1) through (h)(6) published elsewhere in this issue of the Federal Register.]