Original sentence: In revenue ruling 94-28, the Internal Revenue Service (IRS) explains that the principle behind §243(c)(4) is to deny credit toward the 45-day holding period for any period during which the taxpayer is protected from the risk of loss inherent in the ownership of an equity interest
Edited sentence: In revenue ruling 94-28, the Internal Revenue Service (IRS) explains that the principle behind §246(c)(4) is to deny credit toward the 45-day holding period for any period during which the taxpayer is protected from the risk of loss inherent in the ownership of an equity interest