# Prop. Treas. Reg. § 1.954-0: 

Proposed regulation, not in force. REG-104537-97, 64 FR 37727, published 1999-07-13 <https://www.federalregister.gov/documents/1999/07/13/99-17367/withdrawal-of-guidance-under-subpart-f-relating-to-partnerships-and-branches-and-issuance-of-new>. Interprets 26 U.S.C. § 954.

Par. 3. Section 1.954-0 (b) is amended as follows: