# Prop. Treas. Reg. § 1.250-1: Introduction.

Proposed regulation, not in force. REG-117273-25, 91 FR 57832, published 2026-09-11 <https://www.federalregister.gov/documents/2026/09/11/2026-18645/allocation-and-apportionment-of-deductions-to-foreign-source-section-951a-category-income-and>. Interprets 26 U.S.C. § 250.

Par. 2. Section 1.250-1 is amended by adding two sentences at the end of paragraph (b) to read as follows:

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(b) * * * Section 1.250(b)-1(a) and (d)(2) apply to taxable years beginning after December 31, 2025. For taxable years beginning on or after January 1, 2021, and beginning before January 1, 2026, see § 1.250(b)-1(a) and (d)(2) as contained in 26 CFR part 1 revised as of April 1, 2026.

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