(a) through (f)(2) [Reserved] . For guidance see section 1.149(d)-1.
(f)(3) Application of savings test to multipurpose issues.
Except as otherwise provided in this paragraph (f)(3), the multipurpose issue rules in section 1.148-9(h) apply for purposes of the savings test. If any separate issue in a multipurpose issue increases the aggregate present value debt service savings on the entire multipurpose issue or reduces the present value debt service losses on that entire multipurpose issue, that separate issue satisfies the savings test.
[T.D. 8538, 59 FR 24039-24046, May 10, 1994; Redesignated and amended by T.D. 8718, 62 FR 25502-25514, May 9, 1997.]