Par. 2. Section 54.9802-3 is added to read as follows:
[The text of proposed § 54.9802-3 is the same as the text of § 54.9802-3T published elsewhere in this issue of the Federal Register ].
Par. 2. Section 54.9802-3 is added to read as follows:
[The text of proposed § 54.9802-3 is the same as the text of § 54.9802-3T published elsewhere in this issue of the Federal Register ].