# Prop. Treas. Reg. § 1.863-3: 

Proposed regulation, not in force. REG-208299-90, 63 FR 11177, published 1998-03-06 <https://www.federalregister.gov/documents/1998/03/06/98-5674/allocation-and-sourcing-of-income-and-deductions-among-taxpayers-engaged-in-a-global-dealing>. Interprets 26 U.S.C. § 863.

Par. 7. Section 1.863-3 is amended as follows: