Federal (United States) · Cfr annual
controlled foreign corporations
79 sections
79 sections
- 26 C.F.R. § 1.951-1Amounts included in gross income of United States shareholders.Superseded
- 26 C.F.R. § 1.951-2Coordination of subpart F with election of a foreign investment company to distribute income.Superseded
- 26 C.F.R. § 1.951-3Coordination of subpart F with foreign personal holding company provisions.Superseded
- 26 C.F.R. § 1.952-1Subpart F income defined.Superseded
- 26 C.F.R. § 1.952-2Determination of gross income and taxable income of a foreign corporation.Superseded
- 26 C.F.R. § 1.953-1Income from insurance of United States risks.Superseded
- 26 C.F.R. § 1.953-2Actual United States risks.Superseded
- 26 C.F.R. § 1.953-3Risks deemed to be United States risks.Superseded
- 26 C.F.R. § 1.953-4Taxable income to which section 953 applies.Superseded
- 26 C.F.R. § 1.953-5Corporations not qualifying as insurance companies.Superseded
- 26 C.F.R. § 1.953-6Relationship of sections 953 and 954.Superseded
- 26 C.F.R. § 1.954-0Introduction.Superseded
- 26 C.F.R. § 1.954-1Foreign base company income.Superseded
- 26 C.F.R. § 1.954-1TForeign base company income (temporary).Superseded
- 26 C.F.R. § 1.954-2Foreign personal holding company income.Superseded
- 26 C.F.R. § 1.954-2TForeign personal holding company income (temporary).Superseded
- 26 C.F.R. § 1.954-3Foreign base company sales income.Superseded
- 26 C.F.R. § 1.954-4Foreign base company services income.Superseded
- 26 C.F.R. § 1.954-5Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.Superseded
- 26 C.F.R. § 1.954-6Foreign base company shipping income.Superseded
- 26 C.F.R. § 1.954-7Increase in qualified investments in foreign base company shipping operations.Superseded
- 26 C.F.R. § 1.954-8Foreign base company oil related income.Superseded
- 26 C.F.R. § 1.954-9THybrid branches (temporary).Superseded
- 26 C.F.R. § 1.955-0Effective dates.Superseded
- 26 C.F.R. § 1.955-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.Superseded
- 26 C.F.R. § 1.955-2Amount of a controlled foreign corporation's qualified investments in less developed countries.Superseded
- 26 C.F.R. § 1.955-3Election as to date of determining qualified investments in less developed countries.Superseded
- 26 C.F.R. § 1.955-4Definition of less developed country.Superseded
- 26 C.F.R. § 1.955-5Definition of less developed country corporation.Superseded
- 26 C.F.R. § 1.955-6Gross income from sources within less developed countries.Superseded
- 26 C.F.R. § 1.955A-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.Superseded
- 26 C.F.R. § 1.955A-2Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.Superseded
- 26 C.F.R. § 1.955A-3Election as to qualified investments by related persons.Superseded
- 26 C.F.R. § 1.955A-4Election as to date of determining qualified investment in foreign base company shipping operations.Superseded
- 26 C.F.R. § 1.956-1Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property.Superseded
- 26 C.F.R. § 1.956-1TShareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property (temporary).Superseded
- 26 C.F.R. § 1.956-2Definition of United States property.Superseded
- 26 C.F.R. § 1.956-2TDefinition of United States Property (temporary).Superseded
- 26 C.F.R. § 1.956-3TCertain trade or service receivables acquired from United States persons (temporary).Superseded
- 26 C.F.R. § 1.956-3TCertain trade or service receivables acquired from United States persons (temporary).Superseded
- 26 C.F.R. § 1.957-1Definition of controlled foreign corporation.Superseded
- 26 C.F.R. § 1.957-2Controlled foreign corporation deriving income from insurance of United States risks.Superseded
- 26 C.F.R. § 1.957-3Corporations organized in United States possessions.Superseded
- 26 C.F.R. § 1.957-4United States person defined.Superseded
- 26 C.F.R. § 1.958-1Direct and indirect ownership of stock.Superseded
- 26 C.F.R. § 1.958-2Constructive ownership of stock.Superseded
- 26 C.F.R. § 1.959-1Exclusion from gross income of United States persons of previously taxed earnings and profits.Superseded
- 26 C.F.R. § 1.959-2Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.Superseded
- 26 C.F.R. § 1.959-3Allocation of distributions to earnings and profits of foreign corporations.Superseded
- 26 C.F.R. § 1.959-4Distributions to United States persons not counting as dividends.Superseded
- 26 C.F.R. § 1.960-1Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations.Superseded
- 26 C.F.R. § 1.960-2Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation.Superseded
- 26 C.F.R. § 1.960-3Gross-up of amounts included in income under section 951.Superseded
- 26 C.F.R. § 1.960-4Additional foreign tax credit in year of receipt of previously taxed earnings and profits.Superseded
- 26 C.F.R. § 1.960-5Credit for taxable year of inclusion binding for taxable year of exclusion.Superseded
- 26 C.F.R. § 1.960-6Overpayments resulting from increase in limitation for taxable year of exclusion.Superseded
- 26 C.F.R. § 1.960-7Effective dates.Superseded
- 26 C.F.R. § 1.961-1Increase in basis of stock in controlled foreign corporations and of other property.Superseded
- 26 C.F.R. § 1.961-2Reduction in basis of stock in foreign corporations and of other property.Superseded
- 26 C.F.R. § 1.962-1Limitation of tax for individuals on amounts included in gross income under section 951(a).Superseded
- 26 C.F.R. § 1.962-2Election of limitation of tax for individuals.Superseded
- 26 C.F.R. § 1.962-3Treatment of actual distributions.Superseded
- 26 C.F.R. § 1.962-4Transitional rules for certain taxable years.Superseded
- 26 C.F.R. § 1.963-0Repeal of section 963; effective dates.Superseded
- 26 C.F.R. § 1.963-1Exclusion of subpart F income upon receipt of minimum distribution.Superseded
- 26 C.F.R. § 1.963-2Determination of the amount of the minimum distribution.Superseded
- 26 C.F.R. § 1.963-3Distributions counting toward a minimum distribution.Superseded
- 26 C.F.R. § 1.963-4Limitations on minimum distribution from a chain or group.Superseded
- 26 C.F.R. § 1.963-5Foreign corporations with variation in foreign tax rate because of distributions.Superseded
- 26 C.F.R. § 1.963-6Deficiency distribution.Superseded
- 26 C.F.R. § 1.963-7Transitional rules for certain taxable years.Superseded
- 26 C.F.R. § 1.963-8Determination of minimum distribution during the surcharge period.Superseded
- 26 C.F.R. § 1.964-1Determination of the earnings and profits of a foreign corporation.Superseded
- 26 C.F.R. § 1.964-1TSpecial rules for computing earnings and profits of controlled foreign corporations in taxable years beginning after December 31, 1986 (temporary).Superseded
- 26 C.F.R. § 1.964-2Treatment of blocked earnings and profits.Superseded
- 26 C.F.R. § 1.964-3Records to be provided by United States shareholders.Superseded
- 26 C.F.R. § 1.964-4Verification of certain classes of income.Superseded
- 26 C.F.R. § 1.964-4Verification of certain classes of income.Superseded
- 26 C.F.R. § 1.964-5Effective date of subpart F.Superseded