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Part 4
FEDERAL · 26 CFR
Part 4 — Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code
3 sections · Title 26: Internal Revenue
§ 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.