Par. 25. In § 301.7701-3, paragraph (c)(1)(i) is amended by adding a final sentence to read as follows:
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(c) * * *
(1) * * *
(i) * * * For entity status consistency rules with respect to certain possessions of the United States, see §§ 1.932-1T(h) and 1.935-1T(e).
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