122 rescinds 121

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So 121 doesn't need to be mentioned directly?

it does

"Amend the table in Subpart B by deleting the entry for Staff Accounting Bulletin No. 121 and adding an entry for Staff Accounting Bulletin No. 122 at the end of the table" per https://archive.ph/mkjfa#selection-1877.0-1877.189

Awesome, thanks.