# Prop. Treas. Reg. § 1.964-1: 

Proposed regulation, not in force. REG-114749-09, 76 FR 68370, published 2011-11-04 <https://www.federalregister.gov/documents/2011/11/04/2011-28658/tax-accounting-elections-on-behalf-of-foreign-corporations>. Interprets 26 U.S.C. § 964.

Par. 2. Section 1.964-1 is amended as follows: