fix: tighten rect-row span check in propagate_merged_cells

propagate_merged_cells used an overlap-based predicate with ±tol
slop that returned true at shared row boundaries — a rect whose
top exactly equals row N's bottom lies entirely below the row, yet
the predicate considered it to span row N. When multiple background
rects aligned on a shared Y edge (e.g. consecutive row-stripe
shading), each adjacent rect would over-reach by one row, cascading
labels and data from unrelated rows into a single merged cell.

Replace the overlap predicate with a containment check: rect bottom
at or below row bottom, rect top at or above row top (each within
tol). Genuine merged-cell rects fully contain the rows they span;
tangent rects do not.

Update two snapshots that were encoding the old buggy output.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

src/markdown/convert.rs

@@ -586,7 +586,27 @@ pub(super) fn to_markdown_from_lines_with_tables_and_images(
             .as_ref()
             .and_then(struct_role_heading_level)
             .filter(|level| !overused_heading_levels.contains(level));
+
+        // Protect wrapped list items: when inside a list, a visually-continuing
+        // line (same indent, line-wrap spacing) must not be reclassified as a
+        // heading by the font heuristic — PDFs often bold the lead phrase of a
+        // list item across multiple wrap lines, and an all-bold middle line
+        // would otherwise split one item into a heading + stray body text.
+        // We gate on the document's paragraph threshold so genuine section
+        // headings that follow a numbered paragraph (y_gap > para_threshold)
+        // remain detectable.
+        let looks_like_list_continuation = in_list
+            && match (last_list_x, line.items.first().map(|i| i.x)) {
+                (Some(list_x), Some(curr_x)) => {
+                    let x_ok = curr_x >= list_x - 5.0 && curr_x <= list_x + 50.0;
+                    let y_ok = y_gap >= 0.0 && y_gap <= para_threshold;
+                    x_ok && y_ok && !is_list_item(plain_trimmed)
+                }
+                _ => false,
+            };
+
         let heuristic_heading = if options.detect_headers
+            && !looks_like_list_continuation
             && plain_trimmed.len() > 3
             && plain_trimmed.split_whitespace().count() <= 15
             && !starts_with_bullet_marker(plain_trimmed)
@@ -1453,4 +1473,70 @@ mod tests {
             overused
         );
     }
+
+    #[test]
+    fn test_wrapped_bold_lead_in_list_item_not_heading() {
+        // Regression: numbered-list items whose bold "lead" phrase wraps onto
+        // a second line (e.g. definitions in system cards) must not have the
+        // wrapped line reclassified as a heading. The middle line is
+        // all_bold + standalone (in_paragraph=false while in_list), which
+        // previously tripped the rarity heuristic and emitted #### in the
+        // middle of the item, splitting the body into stray bullets.
+        let make = |text: &str, x: f32, y: f32, bold: bool| {
+            let mut item = make_item(text, 1, None);
+            item.x = x;
+            item.y = y;
+            item.is_bold = bold;
+            item
+        };
+
+        let lines = vec![
+            // "1. **bold lead phrase start**"
+            make_line(vec![
+                make("1. ", 72.0, 700.0, false),
+                make(
+                    "Chemical and biological weapons threat model 1 (CB-1): Non-novel",
+                    90.0,
+                    700.0,
+                    true,
+                ),
+            ]),
+            // wrapped continuation of the bold lead — all_bold, same indent
+            make_line(vec![make(
+                "chemical/biological weapons production capabilities: A model has CB-1",
+                90.0,
+                686.0,
+                true,
+            )]),
+            // body text of the same list item
+            make_line(vec![make(
+                "capabilities if it has the ability to significantly help individuals.",
+                90.0,
+                672.0,
+                false,
+            )]),
+        ];
+
+        let md = to_markdown_from_lines_with_tables_and_images(
+            lines,
+            MarkdownOptions::default(),
+            HashMap::new(),
+            HashMap::new(),
+            &std::collections::HashSet::new(),
+            None,
+        );
+
+        assert!(
+            !md.contains("#### "),
+            "wrapped bold lead must not become a heading: {md}"
+        );
+        assert!(
+            md.lines().filter(|l| l.starts_with("- ")).count() == 0,
+            "continuation body must not become a stray bullet: {md}"
+        );
+        assert!(
+            md.contains("1. ") && md.contains("A model has CB-1"),
+            "numbered list item should remain intact: {md}"
+        );
+    }
 }

src/tables/detect_rects.rs

@@ -1156,11 +1156,18 @@ fn propagate_merged_cells(
                 continue;
             }
 
-            // Find first and last grid rows that the rect spans
-            let first_row = (0..num_rows)
-                .find(|&r| ry <= row_edges[r] + tol && (ry + rh) >= row_edges[r + 1] - tol);
-            let last_row = (0..num_rows)
-                .rfind(|&r| ry <= row_edges[r] + tol && (ry + rh) >= row_edges[r + 1] - tol);
+            // Find first and last grid rows that the rect spans.
+            //
+            // A merged-cell rect CONTAINS the rows it spans — its bottom sits
+            // at or below the row bottom and its top sits at or above the row
+            // top (within tol). A pure overlap check (any overlap within tol)
+            // gives false positives at shared row boundaries: a rect whose
+            // top equals row N's bottom would be considered to span row N
+            // even though it lies entirely below, cascading body text from
+            // unrelated rows into a single header cell.
+            let spans = |r: usize| ry <= row_edges[r + 1] + tol && (ry + rh) >= row_edges[r] - tol;
+            let first_row = (0..num_rows).find(|&r| spans(r));
+            let last_row = (0..num_rows).rfind(|&r| spans(r));
 
             let (first, last) = match (first_row, last_row) {
                 (Some(f), Some(l)) if l > f => (f, l),
@@ -2350,6 +2357,27 @@ mod tests {
         assert_eq!(cells[1][0], "B");
     }
 
+    #[test]
+    fn test_propagate_merged_cells_rect_tangent_to_row_boundary() {
+        // Regression: a rect whose top exactly equals a row's bottom lies
+        // entirely outside that row, so it must not be considered to span
+        // it. With the old overlap-based predicate this cascaded into body
+        // text from unrelated rows being merged into a single header cell
+        // (mythos system card CB task-based evaluations table).
+        //
+        // Layout: two rows 0..80 and 80..160 (bottom → top in PDF coords),
+        // rect occupies only the lower row (y=0..80). Its top equals the
+        // upper row's bottom; it must not span the upper row.
+        let col_edges = vec![0.0, 50.0];
+        let row_edges = vec![160.0, 80.0, 0.0]; // top → bot
+        let mut cells = vec![vec!["Upper".to_string()], vec!["Lower".to_string()]];
+        let group_rects = vec![(0.0, 0.0, 50.0, 80.0)]; // rect at y=0..80
+        let skip = vec![false];
+        propagate_merged_cells(&mut cells, &col_edges, &row_edges, &group_rects, &skip);
+        assert_eq!(cells[0][0], "Upper", "upper row must not be merged");
+        assert_eq!(cells[1][0], "Lower", "lower row must not be touched");
+    }
+
     #[test]
     fn test_propagate_merged_cells_empty_cells_preserved() {
         let col_edges = vec![0.0, 50.0];

tests/snapshots/nexo-price-en.md

@@ -1,9 +1,9 @@
 본 가격표는 국내 거주 중인 외국인을 위한 한국어 가격표의 비공식 번역본입니다. ※ The post-tax benefit sales price is provided for your reference only, reflecting the current tax benefits and eco-friendly vehicle individual consumption tax reductions. 본 가격표와 한국어 가격표의 내용이 상이한 경우 한국어 가격표의 내용이 우선하므로, 반드시 한국어 가격표의 내용을 확인하십시오. The final sales price may vary depending on the addition of optional items and whether the eco-friendly vehicle criteria are met, so please be sure to check the quotation. This price list is an unofficial translation of the Korean price list for the convenience of foreign residents in South Korea. ※ Please check the Korean price list for information on colors, details, and fuel consumption for each model. If the price list differs from the Korean price list, please check the contents of the Korean price list first. ※ All optional item prices are listed based on pre-tax reduction amounts. The actual sales price, which reflects the total individual consumption tax reduction including optional items, may differ depending on applicable tax benefits. ※ The items (specifications, colors, etc.) and prices listed in this pricing table are subject to change without prior notice depending on the holding of new car launch events, improvements made in automobile performance, introduction of related laws and regulations, and changes in company circumstances. The all-new NEXO Release Date: June 10, 2025 / (Unit: KRW)
 
-|Classification Exclusive Exclusive|Selling price before tax benefit Supply value(surtax) 80,509,000 73,190,000(7,319,000)|Selling price after tax benefit 76,435,000|Standard equipment • Powertrain/Performance: Fuel cell system(150kW drive motor, lithium-ion battery, and reducer), Regenerative braking system, Column-Type Shift By Wire(vibration warning), Drive mode select • Safety: 9 airbag system(1st-row advanced/center side airbags, 1st/2nd-row side airbags, and rollover-resistant curtain airbags), Multi-Collision Brake System, Active hood system(for pedestrian protection), Safety unlock function, Artificial engine sound(for pedestrian protection), Child seat fastening system (2 in 2nd-row), Fire extinguisher for vehicles, Pedal Misapplication Safety Assist • Smart Safety Technology: Forward Collision-avoidance Assist(vehicles/ pedestrians/two-wheeled vehicles/junction turning/front oncoming), Smart Cruise Control with Stop & Go, Lane Keeping Assist, Lane Following Assist 2, Blind-spot Collision Warning(driving), Blind-spot Collision-avoidance Assist(forward exit), Rear Cross-traffic Collision-avoidance Assist, Safety Exit Assist, Driver Attention Warning, High Beam Assist, Advanced Rear Occupant Alert, Intelligent Speed Limit Assist, Hands-On Detection, Highway Driving Assist, Navigation-based Smart Cruise Control(safety speed zone/curve control), Vibration warning steering wheel • Exterior: Full LED headlamps(projection type), LED turn signal lamps (front and rear), LED Daytime Running Lights, LED positioning lights, LED rear combination lamps, LED third brake lights, 18-inch alloy wheels & tires, Solar glass(windshield), Double-glazed soundproof glass(windshield, and 1st/ 2nd-row doors), Outside mirror(heating, power-folding, power adjustment,|Options (before tax benefit) ▶ Hi-pass(e hi-pass) [200,000]|
+|Classification|Selling price before tax benefit Supply value(surtax)|Selling price after tax benefit|Standard equipment|Options (before tax benefit)|
 |---|---|---|---|---|
-|Special|with 3.5% individual consumption tax applied 79,287,000 83,500,000 75,909,091(7,590,909) with 3.5% individual consumption tax applied 82,232,000|with 3.5% individual consumption tax applied 76,435,000 79,275,000 with 3.5% individual consumption tax applied 79,275,000|and LED turn signal lamps), Auto flush door handles, Black door garnish • Interior: Panoramic curved display, 12.3-inch color LCD cluster, Leather- upholstered steering wheel(with heating, two-tone color, and Interactive Pixel Lights), LED interior lamp (map lamp, personal lamp, sun visor lamp, and luggage lamp), Metallic door scuff plate • Seat: Synthetic leather seats, 1st-row manual seats, Heated 1st-row seats, 2nd-row 60/40-split folding seats(reclining) • Convenience: Proximity key with push-button start, Smart key remote start, Electronic Parking Brake(with automatic vehicle hold), Paddle shift(regenerative control), Dual-zone full automatic air conditioning(with high-performance antibacterial combination filter, auto defog system, fine dust sensor, air cleaning mode, and after-blow function), 2nd-row seat air vent, Auto light control system, USB Type-C Ports(1×27W switchable charging/data port in 1st-row, and 2×100W charging ports in both 1st and 2nd-row), ECM room mirror(frameless), Rain sensor, Power windows with pinch protection(1st/2nd-row), Power outlet (1 in 1st-row), Parking Distance Warning-Forward/Reverse, Rear View Monitor, Wireless phone charger(single), Walk-away lock, Route planner, Hyundai AI Assistant • Infotainment: 12.3-inch navigation(Bluelink, phone projection, Bluetooth hands-free, and In-car Payment), Audio system(6 speakers), Over-The-Air navigation updates ▶ Standard equipment of Exclusive plus • Smart Safety Technology: Forward Collision-avoidance Assist(intersection crossing/changing lanes in oncoming traffic/approaching from either side/ evasive steering assist), Highway Driving Assist 2, Navigation-based Smart Cruise Control(access road) • Exterior: Roof rack • Interior: Metallic pedal, Driving mode-dependent ambient mood lighting(crash pad, 1st/2nd-row door trim) • Seat: Synthetic leather seats(patch applied), Power-adjustable driver's|▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [950,000] Parking Assist ▶ [1,150,000] Audio by BANG & OLUFSEN|
-|Prestige|87,893,000 79,902,727(7,990,273) with 3.5% individual consumption tax applied 86,559,000|83,445,000 with 3.5% individual consumption tax applied 83,445,000|seat(8-way, lumbar support, and Integrated Memory System(driver's seat and outside mirror connected)), Power-adjustable front passenger’s seat(8-way), Ventilated 1st-row seats, Heated 2nd-row seats • Convenience: Hi-pass(e hi-pass), In-car fingerprint authentication system(personalization, startup, payment, and etc.), Smart power tailgate ▶ Standard equipment of Exclusive Special plus • Smart Safety Technology: Remote Smart Parking Assist 2, Parking Collison- avoidance Assist(front/side/rear) • Exterior: Intelligent Front-Lighting System(IFS), Dynamic welcome/escort lighting(1 type), Sequential turn signals(front and rear), Ambient lighting auto flush door handles, Two-tone door garnish, Glossy black rear diffuser • Interior: Recycled PET suede interior materials(headlining/sunvisor), Fabric upholstered crash pad • Seat: BIO-processed natural leather seats(metal patch applied, embossed design punching), Passenger's seat walk-in device, 1st-row relaxation comfort seats(leg rest included), Ventilated 2nd-row seats • Convenience: Parking Distance Warning-Side, Head-Up Display, Digital key 2, Wireless phone charger(dual), Surround View Monitor, Blind-spot View Monitor, LED reverse light guide • Infotainment: Audio by BANG & OLUFSEN sound system(14 speakers, including external amp), Active road noise control, Active Sound Design|sound system ▶ [250,000] 19-inch alloy wheels & tires ▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [900,000] Vision roof ▶ [1,380,000] Digital side mirror ▶ [750,000] Camera package ▶ [250,000] 19-inch alloy wheels & tires|
+|Exclusive|80,509,000 73,190,000(7,319,000) with 3.5% individual consumption tax applied 79,287,000|76,435,000 with 3.5% individual consumption tax applied 76,435,000|• Powertrain/Performance: Fuel cell system(150kW drive motor, lithium-ion battery, and reducer), Regenerative braking system, Column-Type Shift By Wire(vibration warning), Drive mode select • Safety: 9 airbag system(1st-row advanced/center side airbags, 1st/2nd-row side airbags, and rollover-resistant curtain airbags), Multi-Collision Brake System, Active hood system(for pedestrian protection), Safety unlock function, Artificial engine sound(for pedestrian protection), Child seat fastening system (2 in 2nd-row), Fire extinguisher for vehicles, Pedal Misapplication Safety Assist • Smart Safety Technology: Forward Collision-avoidance Assist(vehicles/ pedestrians/two-wheeled vehicles/junction turning/front oncoming), Smart Cruise Control with Stop & Go, Lane Keeping Assist, Lane Following Assist 2, Blind-spot Collision Warning(driving), Blind-spot Collision-avoidance Assist(forward exit), Rear Cross-traffic Collision-avoidance Assist, Safety Exit Assist, Driver Attention Warning, High Beam Assist, Advanced Rear Occupant Alert, Intelligent Speed Limit Assist, Hands-On Detection, Highway Driving Assist, Navigation-based Smart Cruise Control(safety speed zone/curve control), Vibration warning steering wheel • Exterior: Full LED headlamps(projection type), LED turn signal lamps (front and rear), LED Daytime Running Lights, LED positioning lights, LED rear combination lamps, LED third brake lights, 18-inch alloy wheels & tires, Solar glass(windshield), Double-glazed soundproof glass(windshield, and 1st/ 2nd-row doors), Outside mirror(heating, power-folding, power adjustment, and LED turn signal lamps), Auto flush door handles, Black door garnish • Interior: Panoramic curved display, 12.3-inch color LCD cluster, Leather- upholstered steering wheel(with heating, two-tone color, and Interactive Pixel Lights), LED interior lamp (map lamp, personal lamp, sun visor lamp, and luggage lamp), Metallic door scuff plate • Seat: Synthetic leather seats, 1st-row manual seats, Heated 1st-row seats, 2nd-row 60/40-split folding seats(reclining) • Convenience: Proximity key with push-button start, Smart key remote start, Electronic Parking Brake(with automatic vehicle hold), Paddle shift(regenerative control), Dual-zone full automatic air conditioning(with high-performance antibacterial combination filter, auto defog system, fine dust sensor, air cleaning mode, and after-blow function), 2nd-row seat air vent, Auto light control system, USB Type-C Ports(1×27W switchable charging/data port in 1st-row, and 2×100W charging ports in both 1st and 2nd-row), ECM room mirror(frameless), Rain sensor, Power windows with pinch protection(1st/2nd-row), Power outlet (1 in 1st-row), Parking Distance Warning-Forward/Reverse, Rear View Monitor, Wireless phone charger(single), Walk-away lock, Route planner, Hyundai AI Assistant • Infotainment: 12.3-inch navigation(Bluelink, phone projection, Bluetooth hands-free, and In-car Payment), Audio system(6 speakers), Over-The-Air navigation updates|▶ Hi-pass(e hi-pass) [200,000]|
+|Exclusive Special|83,500,000 75,909,091(7,590,909) with 3.5% individual consumption tax applied 82,232,000|79,275,000 with 3.5% individual consumption tax applied 79,275,000|▶ Standard equipment of Exclusive plus • Smart Safety Technology: Forward Collision-avoidance Assist(intersection crossing/changing lanes in oncoming traffic/approaching from either side/ evasive steering assist), Highway Driving Assist 2, Navigation-based Smart Cruise Control(access road) • Exterior: Roof rack • Interior: Metallic pedal, Driving mode-dependent ambient mood lighting(crash pad, 1st/2nd-row door trim) • Seat: Synthetic leather seats(patch applied), Power-adjustable driver's seat(8-way, lumbar support, and Integrated Memory System(driver's seat and outside mirror connected)), Power-adjustable front passenger’s seat(8-way), Ventilated 1st-row seats, Heated 2nd-row seats • Convenience: Hi-pass(e hi-pass), In-car fingerprint authentication system(personalization, startup, payment, and etc.), Smart power tailgate|▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [950,000] Parking Assist ▶ [1,150,000] Audio by BANG & OLUFSEN sound system ▶ [250,000] 19-inch alloy wheels & tires|
+|Prestige|87,893,000 79,902,727(7,990,273) with 3.5% individual consumption tax applied 86,559,000|83,445,000 with 3.5% individual consumption tax applied 83,445,000|▶ Standard equipment of Exclusive Special plus • Smart Safety Technology: Remote Smart Parking Assist 2, Parking Collison- avoidance Assist(front/side/rear) • Exterior: Intelligent Front-Lighting System(IFS), Dynamic welcome/escort lighting(1 type), Sequential turn signals(front and rear), Ambient lighting auto flush door handles, Two-tone door garnish, Glossy black rear diffuser • Interior: Recycled PET suede interior materials(headlining/sunvisor), Fabric upholstered crash pad • Seat: BIO-processed natural leather seats(metal patch applied, embossed design punching), Passenger's seat walk-in device, 1st-row relaxation comfort seats(leg rest included), Ventilated 2nd-row seats • Convenience: Parking Distance Warning-Side, Head-Up Display, Digital key 2, Wireless phone charger(dual), Surround View Monitor, Blind-spot View Monitor, LED reverse light guide • Infotainment: Audio by BANG & OLUFSEN sound system(14 speakers, including external amp), Active road noise control, Active Sound Design|▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [900,000] Vision roof ▶ [1,380,000] Digital side mirror ▶ [750,000] Camera package ▶ [250,000] 19-inch alloy wheels & tires|
 
 **Classification Details** **Indoor/outdoor V2L** Indoor V2L, Outdoor V2L(connectorless type) **Parking Assist** Surround View Monitor, Blind-spot View Monitor, Parking Distance Warning-Side, Parking Collison-avoidance Assist-Rear **Audio by BANG & OLUFSEN** Audio by BANG & OLUFSEN sound system(14 speakers, including external amp.), Active road noise control, Active Sound Design **sound system** **Camera package** Digital center mirror(with camera sensor cleaning system), Driver monitoring system THE ALL-NEW NEXO /// ECO-FRIENDLY CAR
-

tests/snapshots/td9264.md

@@ -13,8 +13,10 @@ IDENTIFICATION NUMBER OF CORPORATION] ELECTS TO BE TREATED AS A COMPONENT MEMBER
 (v) Election-- (A) Election filed. An election filed under paragraph (d)(2)(iv) of
 this section is irrevocable and effective until paragraph (d)(2)(ii) or (iii) of §1.1563-3 applies or until a change in the stock ownership of the corporation results in
 
-|termination of membership in the controlled group in which such corporation has been included. (B) Election not filed.|In the event no election is filed in accordance with the|
+|termination of membership in the controlled group in which such corporation has||
 |---|---|
+|been included.||
+|(B) Election not filed.|In the event no election is filed in accordance with the|
 |provisions of paragraph (d)(2)(iv) of this section, then the Internal Revenue Service||
 |will determine the group in which such corporation is to be included. Such||
 |determination will be binding for all subsequent years unless the corporation files a||
@@ -101,45 +103,32 @@ section and paragraph
 (c)(4), and (c)(5) of this section, and paragraph
 (c)(2) of §1.382-8T
 
+||§1.382-8(g), Example|
+|---|---|
+||The first sentence of §1.382-8(g), Example §1.382-8(g), Example §1.382-8(g), Example|
+
+(2)(c)
+(2)(e)
+(3)(b)
+(3)(c)(1)(B)
+
+||The second sentence of|
+|---|---|
+||§1.382-8(g), Example The second sentence of §1.382-8(g), Example The first sentence of §1.1502-32(b)(4)(v)(A) The first sentence of §1.1502-32(b)(4)(v)(B)|
+
+(4)(c)
+(5)(c)
+
 |The fifth sentence of|paragraph (c) of this|paragraphs (c)(1), (c)(3),|
 |---|---|---|
 |§1.382-8(f)|section|(c)(4), and (c)(5) of this section, and paragraph (c)(2) of §1.382-8T|
 |§1.382-8(g), Example|paragraph (c) of this|paragraphs (c)(1), (c)(3), section, and paragraph (c)(2) of §1.382-8T|
 |The second sentence of|paragraph (c) of this|paragraphs (c)(1), (c)(3),|
-|§1.382-8(g), Example|section|(c)(4), and (c)(5) of this|
+|§1.382-8(g), Example|section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraphs (c)(1) and (2) of this section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraph (b)(4)(iv) of this section paragraph (b)(4)(iv) of this section|(c)(4), and (c)(5) of this (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(1) of this section and paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (b)(4)(iv) of §1.1502-32T paragraph (b)(4)(iv) of §1.1502-32T|
 
 (1)(b)(2) section (c)(4), and (c)(5) of this
 (1)(c) section, and paragraph
 
-(c)(2) of §1.382-8T
-
-|§1.382-8(g), Example|paragraph (c)(2) of this|paragraph (c)(2) of|
-|---|---|---|
-|The first sentence of|paragraph (c)(2) of this|paragraph (c)(2) of|
-|§1.382-8(g), Example|section|§1.382-8T|
-|§1.382-8(g), Example|paragraph (c)(2) of this|paragraph (c)(2) of|
-|§1.382-8(g), Example|paragraphs (c)(1) and (2)|paragraph (c)(1) of this|
-
-(2)(c) section §1.382-8T
-(2)(e)
-(3)(b) section §1.382-8T
-(3)(c)(1)(B) of this section section and paragraph
-
-(c)(2) of §1.382-8T
-
-|The second sentence of|paragraph (c)(2) of this|paragraph (c)(2) of|
-|---|---|---|
-|§1.382-8(g), Example|section|§1.382-8T|
-|The second sentence of|paragraph (c)(2) of this|paragraph (c)(2) of|
-|§1.382-8(g), Example|section|§1.382-8T|
-|The first sentence of|paragraph (b)(4)(iv) of|paragraph (b)(4)(iv) of|
-|§1.1502-32(b)(4)(v)(A)|this section|§1.1502-32T|
-|The first sentence of|paragraph (b)(4)(iv) of|paragraph (b)(4)(iv) of|
-|§1.1502-32(b)(4)(v)(B)|this section|§1.1502-32T|
-
-(4)(c)
-(5)(c)
-
 |§1.1502-35(c)(4)(ii)(B)|§1.1502-76(b)(2)(ii)(D)|§1.1502-76T(b)(2)(ii)(D)|
 |---|---|---|
 |§1.1502-76(b)(2)(ii)(A)(2)|paragraph (b)(2)(ii)(D) of this section|paragraph (b)(2)(ii)(D) of §1.1502-76T|
@@ -193,4 +182,3 @@ section and paragraph
 Deputy Commissioner for Services and Enforcement.
 
 Approved: May 19, 2006 Eric Solomon Acting Deputy Assistant Secretary of the Treasury (Tax Policy).
-