Par. 13. Section 1.951A-1 is amended by, for each paragraph listed in the following table, removing the language in the “Remove” column wherever it appears and adding in its place the language in the “Add” column: Par. 14. Section 1.951A-2 is amended by: 1. In paragraph (c)(1)(iv), removing the language “and”; 2. In paragraph (c)(1)(v), removing the period and adding the language “, and” in its place; and 3. Adding paragraph (c)(1)(vi). The addition reads as follows:
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(c) * * *
(1) * * *
(vi) Previously taxed earnings and profits excluded from the corporation's gross income under section 959(b) and § 1.959-4 or section 961(c) and § 1.961-9.
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