Cfr T 26 Pts 1.(1.851-1.907) ; Code Of Federal Regulations (2023)

Cfr T 26 Pts 1.(1.851-1.907)  ; Code Of Federal Regulations (2023)
Title:
Cfr T 26 Pts 1.(1.851-1.907) ; Code Of Federal Regulations (2023)
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Description

Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 26 Pts 1.(1.851-1.907) , includes rules, regulations, procedures, and administrative procedures associated with Title 26Internal Revenue.

Table of Contents

Regulated Investment Companies and Real Estate Investment Trusts1.851-1 – 1.855-1

Real Estate Investment Trusts1.856-0 – 1.860G-3

Tax Based on Income from Sources Within or Without the United States

Determination of Sources of Income1.861-1 – 1.863-3

Regulations Applicable to Taxable Years Prior to December 30, 19961.863-3A – 1.865-3

Nonresident Aliens and Foreign Corporations

Nonresident Alien Individuals1.871-1 – 1.879-1

Foreign Corporations1.881-0 – 1.884-5

Miscellaneous Provisions1.891 – 1.897(l)-1

Income from Sources Without the United States

Foreign Tax Credit1.901-1 – 1.907(f)-1

 

 

 

Audience

Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons. 

Product Details

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Record Creation Date:
11/13/2023
Last Status Update:
02/12/2024
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