Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&tpl=/ecfrbrowse/Title26/26cfr1k_main_02.tpl
Timestamp: 2020-08-07 04:06:59
Document Index: 125800523

Matched Legal Cases: ['§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1']

Rules applicable to section 851(b)(3).
§1.856-10
Allocation and apportionment of interest expense and rules for asset-based apportionment.
Special allocations of interest expense (temporary).
§1.861-12
Characterization rules and adjustments for certain assets (temporary).
§1.861-13
Special rules for characterization of controlled foreign corporation stock.
regulations applicable to taxable years prior to december 30, 1996
§1.863-8
§1.863-9
§1.863-10
Source of income from a qualified fails charge.
§1.871-15
Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
§1.892-3
Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to §1.897-3 (temporary).
§1.901(j)-1
Denial of foreign tax credit with respect to certain foreign countries.
§1.901(m)-1
§1.901(m)-2
Covered asset acquisitions and relevant foreign assets.
§1.901(m)-3
Disqualified tax amount and aggregate basis difference carryover.
§1.901(m)-4
Determination of basis difference.
§1.901(m)-5
Basis difference taken into account.
§1.901(m)-6
Successor rules.
§1.901(m)-7
§1.901(m)-8
Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under §1.902-1.
Carryback and carryover of unused foreign tax by spouses making a joint return.
§1.904(b)-0
§1.904(b)-3
Disregard of certain dividends and deductions under section 904(b)(4).
§1.904(f)-0
§1.904(f)-7
§1.904(f)-8
§§1.904(f)-9—1.904(f)-11
§1.904(g)-0
§1.904(g)-1
§1.904(g)-2
§1.904(g)-3
§1.904(i)-0
§1.904(j)-0
§1.905-3
Adjustments to U.S. tax liability as a result of a foreign tax redetermination.