# Prop. Treas. Reg. § 1.954-3: [Amended]

Proposed regulation, not in force. REG-101828-19, 85 FR 44650, published 2020-07-23 <https://www.federalregister.gov/documents/2020/07/23/2020-15349/guidance-under-section-954b4-regarding-income-subject-to-a-high-rate-of-foreign-tax>. Interprets 26 U.S.C. § 954.

Par. 6. Section 1.954-3 is amended by removing the second sentence in paragraph (b)(3).