# Prop. Treas. Reg. § 1.962-3: [Removed].

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. § 962.

Par. 30. Section 1.962-3 is removed.