# Prop. Treas. Reg. § 1.904-12: 

Proposed regulation, not in force. REG-114126-07, 72 FR 72645, published 2007-12-21 <https://www.federalregister.gov/documents/2007/12/21/E7-24783/reduction-of-foreign-tax-credit-limitation-categories-under-section-904d>. Interprets 26 U.S.C. § 904.

Par. 6. § 1.904(f)-12(h) is added to read as follows: § 1.904(f)-12 Transition rules. (h)

[The text of proposed § 1.904-12(h) is the same as the text of § 1.904-12T(h)(1) through (h)(6) published elsewhere in this issue of the Federal Register.]