# Prop. Treas. Reg. § 1.961-6: [Reserved].

Proposed regulation, not in force. REG-105479-18, 89 FR 95362, published 2024-12-02 <https://www.federalregister.gov/documents/2024/12/02/2024-27227/previously-taxed-earnings-and-profits-and-related-basis-adjustments>. Interprets 26 U.S.C. § 961.

Par. 29. Section 1.962-1 is amended by: 1. Removing the last sentence in paragraph (a)(3); and 2. Adding paragraph (a)(4). The addition reads as follows: