# Prop. Treas. Reg. § 1.925(b)-1: [Added]

Proposed regulation, not in force. REG-102144-98, 63 FR 10351, published 1998-03-03 <https://www.federalregister.gov/documents/1998/03/03/98-5127/source-and-grouping-rules-for-foreign-sales-corporation-transfer-pricing>.

Par. 3. Section 1.925(b)-1 is added as follows: