All IRC Regulations

9 results for "245A"

Showing top 9 matches in Treasury Regulations.

§ 1.245A-5
Limitation of section 245A deduction and section 954(c)(6) exception.
§ 1.245A-6
Coordination of extraordinary disposition and disqualified basis rules.
§ 1.245A-7
Coordination rules for simple cases.
§ 1.245A-8
Coordination rules for complex cases.
§ 1.245A-9
Other rules and definitions.
§ 1.245A-10
Examples.
§ 1.245A-11
Applicability dates.
§ 1.245A(d)-1
Disallowance of foreign tax credit or deduction.
§ 1.245A(e)-1
Special rules for hybrid dividends.