This name is a synonym of Abies sibirica subsp. semenovii (B.Fedtsch.) Farjon.
The record derives from WCSP
(data supplied on 2012-03-23)
which reports it as a synonym (record 382007) with original publication details: Quart. J. Taiwan Mus. 25: 94 1974.
This name was in version 1 of The Plant List, record kew-2610082.