All IRC Regulations

13 results for "954"

Showing top 13 matches in Treasury Regulations.

§ 1.954-0
Introduction.
§ 1.954-1
Foreign base company income.
§ 1.954-2
Foreign personal holding company income.
§ 1.954-3
Foreign base company sales income.
§ 1.954-4
Foreign base company services income.
§ 1.954-5
Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
§ 1.954-6
Foreign base company shipping income.
§ 1.954-7
Increase in qualified investments in foreign base company shipping operations.
§ 1.954-8
Foreign base company oil related income.
§ 1.954(c)(6)-1
Certain cases in which section 954(c)(6) exception not available.
§ 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.