# Prop. Treas. Reg. § 1.904(b)-3: 

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. § 904.

Par. 5. Section 1.904(b)-3 is amended by revising paragraph (d)(2) to read as follows: