If the refunded and unrefunded portions of a prior issue are treated as separate issues under this paragraph (i), then, except to the extent that the context clearly requires otherwise (e.g., references to the aggregate prior issue in the mixed escrow rule in paragraph (c)(2) of this section), all references in this section to a prior issue refer only to the refunded portion of that prior issue.
[T.D. 8418, 57 FR 20971-21033, May 18, 1992; corrected by 57 FR 44974-44989, Sept. 30, 1992; revised by T.D. 8476, 58 FR 33510-33553, June 18, 1993, as corrected by 58 FR 44451-44454, Aug. 23, 1993; amended by T.D. 8538, 59 FR 24039-24046, May 10, 1994; T.D. 8718, 62 FR 25502-25514, May 9, 1997.]