Par. 9. Section 31.3406-0 is amended by revising the entry for § 31.3406(b)(3)-1(b)(3) to read as follows:
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§ 31.3406(b)(3)-1 Reportable Payments of Rents, Commissions, Nonemployee Compensation, etc.
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(b) * * *
(3) Payments exceeding threshold.
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