Source: http://www.chanrobles.com/usa/uslaws/cfr/title26/26-10.0.1.1.1.0.5.76.php
Timestamp: 2020-01-22 14:50:04
Document Index: 661043631

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

CHAN ROBLES VIRTUAL LAW LIBRARY : 26 C.F.R. § 1.954-4 Foreign base company services income.
United States> Code of Federal Regulations> Title 26 - Internal Revenue> PART 1--INCOME TAXES> § 1.954-4 Foreign base company services income.
26 C.F.R. § 1.954-4 Foreign base company services income.
(1) Are performed for, or on behalf of a related person, as defined in paragraph (e)(1) of §1.954–1, and
(3) For taxable years beginning after December 31, 1975, foreign base company shipping income (as determined under §1.954–6).