Source: http://www.chanrobles.com/usa/uslaws/cfr/title26/26-10.0.1.1.1.0.5.106.php
Timestamp: 2020-01-19 10:21:39
Document Index: 466954638

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

CHAN ROBLES VIRTUAL LAW LIBRARY : 26 C.F.R. § 1.959-4 Distributions to United States persons not counting as dividends.
United States> Code of Federal Regulations> Title 26 - Internal Revenue> PART 1--INCOME TAXES> § 1.959-4 Distributions to United States persons not counting as dividends.
26 C.F.R. § 1.959-4 Distributions to United States persons not counting as dividends.
Except as provided in section 960(a)(3) and §1.960–2, any distribution to a United States person which is excluded from the gross income of such person under section 959(a)(1) and §1.959–1 shall be treated for purposes of chapter 1 (relating to normal taxes and surtaxes) of subtitle A (relating to income taxes) of the Code as a distribution which is not a dividend. However, see paragraph (b)(1) of §1.956–1, relating to the dividend limitation on the amount of a controlled foreign corporation's investment of earnings in United States property.