Paragraph 2. In Sec. 26.2600-1 the Table is amended under Sec. 26.2601-1 by revising the entry for paragraphs (b) and (b)(4) and adding an entry for paragraph (b)(5) to read as follows:
Paragraph 2. In Sec. 26.2600-1 the Table is amended under Sec. 26.2601-1 by revising the entry for paragraphs (b) and (b)(4) and adding an entry for paragraph (b)(5) to read as follows: