14. In newly redesignated § 1.987-7B amend paragraph (a) by removing the language “§ 1.987-1(b)(4)(ii)” and adding the language “§ 1.987-1(b)(5)(ii)” in its place.
14. In newly redesignated § 1.987-7B amend paragraph (a) by removing the language “§ 1.987-1(b)(4)(ii)” and adding the language “§ 1.987-1(b)(5)(ii)” in its place.