Par. 9. Section 1.905-3 is amended by: 1. In paragraph (a), removing the language “PTEP group taxes (as defined in § 1.960-3(d)(1))” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; 2. In the fifth sentence of paragraph (a), removing the language “PTEP group taxes” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; 3. In the last sentence of paragraph (a), removing the language “PTEP group taxes” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; and 4. In the last sentence of paragraph (b)(2)(ii), removing the language “subsequent”.