Par. 2. Section 301.7430-0 is amended by: 1. Adding a new entry for § 301.7430-3(c)(4). 2. Adding new entries for § 301.7430-4(b)(3)(iii)(A) through (F) and (d). 3. Revising the entries for § 301.7430-5. 4. Revising the section heading for § 301.7430-6. 5. Adding new entries for §§ 301.7430-7 and 301.7430-8. The additions and revisions read as follows:
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