Prop. Treas. Reg. § 1.250(b)-4 Foreign-derived deduction eligible income (FDDEI) sales.

Proposed 2026-08-20 · REG-117130-25 · 91 FR 53792 · Interprets § 250(b) · Would amend § 1.250(b)-4

Par. 6. Section 1.250(b)-4 is amended by removing and reserving paragraphs (d)(2)(iv)(B)( 3 ) through ( 5 ), and ( 8 ), to read as follows:

* * * * *

(d) * * *

(2) * * *

(iv) * * *

(B) * * *

( 3 ) [Reserved]

( 4 ) [Reserved]

( 5 ) [Reserved]

* * * * *

( 8 ) [Reserved]

* * * * *