# Prop. Treas. Reg. § 1.954-0: Introduction.

Proposed regulation, not in force. REG-154920-01, 67 FR 31995, published 2002-05-13 <https://www.federalregister.gov/documents/2002/05/13/02-11891/guidance-regarding-the-definition-of-foreign-personal-holding-company-income>. Interprets 26 U.S.C. § 954.

Par. 2. In § 1.954-0, paragraph (b) is amended by: 1. Removing the entry for § 1.954-2(f)(2)(iii)(E). 2. Revising the entry for § 1.954-2(f)(2)(iv). 3. Adding entries for § 1.954-2(f)(2)(iv)(C), (f)(2)(v) and (f)(2)(vi). 4. Revising the entry for § 1.954-2(g)(2)(ii)(C). The additions and revisions read as follows::

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(b) * * *