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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 4 — TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
Federal (United States) · Regulations
Part 4 — TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
3 sections
3 sections
26 C.F.R. § 4.954-0
Introduction.
26 C.F.R. § 4.954-1
Foreign base company income; taxable years beginning after December 31, 1986.
26 C.F.R. § 4.954-2
Foreign personal holding company income; taxable years beginning after December 31, 1986.