Par. 2. Section 1.250-0 is amended by adding an entry for § 1.250(b)-1(h) to read as follows:
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§ 1.250(b)-1 Computation of foreign-derived intangible income (FDII).
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(h) Excluded property sales income.
(1) Scope.
(2) Definitions.
(i) Excluded seller.
(ii) Other excluded property.
(iii) Sale or other disposition.
(3) Related party anti-abuse rule.
(i) In general.
(ii) Modified affiliated group.
(4) Examples.
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