# Prop. Treas. Reg. § 1.250-0: Table of contents.

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. 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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