Sec. 1.963-5 Foreign corporations with variation in foreign tax rate because of distributions. [Reserved]
[T.D. 6759, 29 FR 13325-13348, Sept. 25, 1964; corrected at 29 FR 13896, Oct. 8, 1964, as amended by T.D. 6767, 29 FR 14879, Nov. 3, 1964. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]