# Prop. Treas. Reg. § 1.954-0: 

Proposed regulation, not in force. REG-108060-15, 84 FR 22751, published 2019-05-20 <https://www.federalregister.gov/documents/2019/05/20/2019-10464/ownership-attribution-for-purposes-of-determining-whether-a-person-is-related-to-a-controlled>. Interprets 26 U.S.C. § 954.

Par. 2. Section 1.954-0 is amended in paragraph (b) by adding entries for §§ 1.954-1(f)(3), (f)(3)(i) through (iii), (g), and (g)(1) through (4) and 1.954-2(c)(2)(v) through (viii), (d)(2)(v), (i), and (i)(1) through (3) to read as follows: