Text: Finally, the fourth set of rules, contained in sections 181 and 182 of the rules of practice, 10 applies to Postal Service requests for new services that it believes cannot recover all their associated costs in the first full fiscal year of their operation.
Entailment: Sections 181 and 182 contain the 4th rule set.
Contradiction: 10 doesn't apply to the Postal Service but to the Department of Justice.