All IRC Regulations

10 results for "965"

Showing top 10 matches in Treasury Regulations.

§ 1.965-0
Outline of section 965 regulations.
§ 1.965-1
Overview, general rules, and definitions.
§ 1.965-2
Adjustments to earnings and profits and basis.
§ 1.965-3
Section 965(c) deductions.
§ 1.965-4
Disregard of certain transactions.
§ 1.965-5
Allowance of credit or deduction for foreign income taxes.
§ 1.965-6
Computation of foreign income taxes deemed paid and allocation and apportionment of deductions.
§ 1.965-7
Elections, payment, and other special rules.
§ 1.965-8
Affiliated groups (including consolidated groups).
§ 1.965-9
Applicability dates.