# Prop. Treas. Reg. § 1.892-2T: Foreign government defined (temporary regulations).

Proposed regulation, not in force. REG-101952-24, 90 FR 57928, published 2025-12-15 <https://www.federalregister.gov/documents/2025/12/15/2025-22775/income-of-foreign-governments-and-of-international-organizations>. Interprets 26 U.S.C. § 892.

Par. 3. Section 1.892-2T is amended by: a. Removing the undesignated text under paragraph (a)(3)(iv); and b. Adding paragraph (a)(4). The addition reads as follows:

(a) * * *

(4) Exceptions. For further guidance, see § 1.892-2(a)(4).

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