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<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>26</CFRTITLE>
    <CFRTITLETEXT>Internal Revenue</CFRTITLETEXT>
    <VOL>5</VOL>
    <DATE>2011-04-01</DATE>
    <ORIGINALDATE>2011-04-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>[Reserved]</TITLE>
    <GRANULENUM>1.432-1.435</GRANULENUM>
    <HEADING>Section 1.432-1.435</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 26" SEQ="4">Internal Revenue</PARENT>
      <PARENT HEADING="CHAPTER I" SEQ="3">INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)</PARENT>
      <PARENT HEADING="SUBCHAPTER A" SEQ="2">INCOME TAX (CONTINUED)</PARENT>
      <PARENT HEADING="PART 1" SEQ="1">INCOME TAXES (CONTINUED)</PARENT>
      <PARENT HEADING="" SEQ="0">Certain Stock Options</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§§ 1.432-1.435</SECTNO>
    <RESERVED>[Reserved]</RESERVED>
  </SECTION>
</CFRGRANULE>
