Par. 10. Section 1.905-4 is amended by, in paragraph (c)(6), 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.
Par. 10. Section 1.905-4 is amended by, in paragraph (c)(6), 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.