Par. 2. In § 1.954-0, paragraph (b) is amended by: 1. Removing the entry for § 1.954-2(f)(2)(iii)(E). 2. Revising the entry for § 1.954-2(f)(2)(iv). 3. Adding entries for § 1.954-2(f)(2)(iv)(C), (f)(2)(v) and (f)(2)(vi). 4. Revising the entry for § 1.954-2(g)(2)(ii)(C). The additions and revisions read as follows::
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