Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1.908-1.1000), Revised as of April 1, 2006The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. |
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951 with respect 988 transaction administrative pricing allocated apply attributable base company income base company shipping chain or group class of stock cluded combined taxable income company shipping operations computed controlled foreign cor controlled foreign corporation Corporation's gross income December 31 deduction described in paragraph described in section determined dividend dollar domestic corporation earnings and profits eign corporation election excluded export property foreign base company foreign country foreign income tax foreign personal holding foreign tax credit functional currency gain or loss graph income under section less developed countries liability LIFO ment minimum distribution percent personal holding company poration possession product possessions corporation qualified investments rata share related person related supplier section 951 small FSC spect subdivision subparagraph subpart F income taxable years beginning taxes paid taxpayer tion trade income trade or business transaction transfer price treated trolled foreign corporation United States dollar United States shareholder