# Prop. Treas. Reg. § 1.905-3: [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. § 905.

Par. 9. Section 1.905-3 is amended by: 1. In paragraph (a), removing the language “PTEP group taxes (as defined in § 1.960-3(d)(1))” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; 2. In the fifth sentence of paragraph (a), removing the language “PTEP group taxes” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; 3. In the last sentence of paragraph (a), removing the language “PTEP group taxes” and adding the language “a tax pool described in § 1.959-2(b)(4) or (d)(2)” in its place; and 4. In the last sentence of paragraph (b)(2)(ii), removing the language “subsequent”.