# Prop. Treas. Reg. § 1.250(b)-3: Foreign-derived deduction eligible income (FDDEI) transactions.

Proposed regulation, not in force. REG-117130-25, 91 FR 53792, published 2026-08-20 <https://www.federalregister.gov/documents/2026/08/20/2026-17019/application-of-section-250b3aivii-to-sales-or-other-dispositions-of-property>. Interprets 26 U.S.C. § 250.

Par. 5. Section 1.250(b)-3 is amended by adding two new sentences at the end of paragraph (b)(16) to read as follows:

* * * * *

(b) * * *

(16) * * * The definition of sale in this paragraph (b)(16) does not apply for purposes of § 1.250(b)-1(c)(15)(vii) and (h). See § 1.250(b)-1(h)(2)(iii) for the definition of sale or other disposition for purposes of determining excluded property sales income.

* * * * *