Par. 29. Section 1.962-1 is amended by: 1. Removing the last sentence in paragraph (a)(3); and 2. Adding paragraph (a)(4). The addition reads as follows:
Par. 29. Section 1.962-1 is amended by: 1. Removing the last sentence in paragraph (a)(3); and 2. Adding paragraph (a)(4). The addition reads as follows: