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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter APart 4


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

rule
§4.954-0
Introduction.
§4.954-1
Foreign base company income; taxable years beginning after December 31, 1986.
§4.954-2
Foreign personal holding company income; taxable years beginning after December 31, 1986.

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