§
taxcodex.co
Home
Browse
Map
About
Search
⌘K
Search
All
IRC
Regulations
9 results for "985"
Showing top 9 matches in Treasury Regulations.
§ 1.985-0
Outline of regulation.
§ 1.985-1
Functional currency.
§ 1.985-2
Election to use the United States dollar as the functional currency of a QBU.
§ 1.985-3
United States dollar approximate separate transactions method.
§ 1.985-4
Method of accounting.
§ 1.985-5
Adjustments required upon change in functional currency.
§ 1.985-6
Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
§ 1.985-7
Adjustments required in connection with a change to DASTM.
§ 1.985-8
Special rules applicable to the European Monetary Union (conversion to euro).