All IRC Regulations

8 results for "936"

Showing top 8 matches in Treasury Regulations.

§ 1.936-1
Elections.
§ 1.936-4
Intangible property income in the absence of an election out.
§ 1.936-5
Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
§ 1.936-6
Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
§ 1.936-7
Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
§ 1.936-10
Qualified investments.
§ 1.936-11
New lines of business prohibited.
§ 7.936-1
Qualified possession source investment income.