26 CFR Part 4
PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
- PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 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.
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