# Prop. Treas. Reg. § 1.904-6: [Amended]

Proposed regulation, not in force. REG-105479-18, 89 FR 95362, published 2024-12-02 <https://www.federalregister.gov/documents/2024/12/02/2024-27227/previously-taxed-earnings-and-profits-and-related-basis-adjustments>. Interprets 26 U.S.C. § 904.

Par. 8. Section 1.904-6 is amended by: 1. In paragraph (e)(2), removing the language “§ 1.959-1” and adding the language “§ 1.959-4” in its place, adding the language “(as defined in § 1.959-1(b))” after “annual PTEP account”, and removing the language “§ 1.960-3(c)” and adding the language “§ 1.959-1(b)” in its place; 2. Removing paragraph (e)(3); 3. Redesignating paragraph (e)(4) as new paragraph (e)(3); 4. In newly redesignated paragraph (e)(3)(i), removing the language “(e)(4)(ii)” and adding the language “(e)(3)(ii)” in its place; and 5. In newly redesignated paragraph (e)(3)(ii)(C), removing the language “(e)(4)(ii)(B)” and adding the language “(e)(3)(ii)(B)” in its place.