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

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. 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]

* * * * *