Cfr Title 26 Pt 1(1.908-1.1000); Code Of Federal Regulations(paper)2018(cover)

Cfr Title 26 Pt 1(1.908-1.1000); Code Of Federal Regulations(paper)2018(cover)
Title:
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.908 to 1.1000), Revised as of April 1, 2018 (Cover Only)
Format:
Paperback
USA Price: 
Stock:
In stock
GPO Stock Number:
869-088-00097-8
ISBN:
9780160945694
Description

26 CFR, Part 1 (1.908-.1.1000); description continues coverage of rules, regulations, and procedures, and administration related to: TITLE 26—Internal Revenue, CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED), SUBCHAPTER A—INCOME TAX (CONTINUED).

Table of Contents

Earned Income of Citizens or Residents of United States

§1.908

[Reserved]

§1.909-0

Outline of regulation provisions for section 909.

§1.909-1

Definitions and special rules.

§1.909-2

Splitter arrangements.

§1.909-3

Rules regarding related income and split taxes.

§1.909-4

Coordination rules.

§1.909-5

2011 and 2012 splitter arrangements.

§1.909-6

Pre-2011 foreign tax credit splitting events.

§1.910

[Reserved]

§1.911-1

Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

§1.911-2

Qualified individuals.

§1.911-3

Determination of amount of foreign earned income to be excluded.

§1.911-4

Determination of housing cost amount eligible for exclusion or deduction.

§1.911-5

Special rules for married couples.

§1.911-6

Disallowance of deductions, exclusions, and credits.

§1.911-7

Procedural rules.

§1.911-8

Former deduction for certain expenses of living abroad.

earned income of citizens of united states

§1.912-1

Exclusion of certain cost-of-living allowances.

§1.912-2

Exclusion of certain allowances of Foreign Service personnel.

§1.921-1T

Temporary regulations providing transition rules for DISCs and FSCs.

§1.921-2

Foreign Sales Corporation—general rules.

§1.921-3T

Temporary regulations; Foreign sales corporation general rules.

§1.922-1

Requirements that a corporation must satisfy to be a FSC or a small FSC.

§1.923-1T

Temporary regulations; exempt foreign trade income.

§1.924(a)-1T

Temporary regulations; definition of foreign trading gross receipts.

§1.924(c)-1

Requirement that a FSC be managed outside the United States.

§1.924(d)-1

Requirement that economic processes take place outside the United States.

§1.924(e)-1

Activities relating to the disposition of export property.

§1.925(a)-1

Transfer pricing rules for FSCs.

§1.925(a)-1T

Temporary regulations; transfer pricing rules for FSCs.

§1.925(b)-1T

Temporary regulations; marginal costing rules.

§1.926(a)-1

Distributions to shareholders.

§1.926(a)-1T

Temporary regulations; distributions to shareholders.

§1.927(a)-1T

Temporary regulations; definition of export property.

§1.927(b)-1T

Temporary regulations; Definition of gross receipts.

§1.927(d)-1

Other definitions.

§1.927(d)-2T

Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.

§1.927(e)-1

Special sourcing rule.

§1.927(e)-2T

Temporary regulations; effect of boycott participation on FSC and small FSC benefits.

§1.927(f)-1

Election and termination of status as a Foreign Sales Corporation.

possessions of the united states

§1.931-1

Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.

§1.932-1

Coordination of United States and Virgin Islands income taxes.

§1.933-1

Exclusion of certain income from sources within Puerto Rico.

§1.934-1

Limitation on reduction in income tax liability incurred to the Virgin Islands.

§1.935-1

Coordination of individual income taxes with Guam and the Northern Mariana Islands.

§1.936-1

Elections.

§1.936-4

Intangible property income in the absence of an election out.

§1.936-5

Intangible property income when an election out is made: Product, business presence, and contract manufacturing.

§1.936-6

Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.

§1.936-7

Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).

§1.936-8T

Qualified possession source investment income (temporary). [Reserved]

§1.936-9T

Source of qualified possession source investment income (temporary). [Reserved]

§1.936-10

Qualified investments.

§1.936-11

New lines of business prohibited.

§1.937-1

Bona fide residency in a possession.

§1.937-2

Income from sources within a possession.

§1.937-3

Income effectively connected with the conduct of a trade or business in a possession.

china trade act corporations

§1.941-1

Special deduction for China Trade Act corporations.

§1.941-2

Meaning of terms used in connection with China Trade Act corporations.

§1.941-3

Illustration of principles.

§1.943-1

Withholding by a China Trade Act corporation.

controlled foreign corporations

§1.951-1

Amounts included in gross income of United States shareholders.

§1.951-2

Coordination of subpart F with election of a foreign investment company to distribute income.

§1.951-3

Coordination of subpart F with foreign personal holding company provisions.

§1.952-1

Subpart F income defined.

§1.952-2

Determination of gross income and taxable income of a foreign corporation.

§1.953-1

Income from insurance of United States risks.

§1.953-2

Actual United States risks.

§1.953-3

Risks deemed to be United States risks.

§1.953-4

Taxable income to which section 953 applies.

§1.953-5

Corporations not qualifying as insurance companies.

§1.953-6

Relationship of sections 953 and 954.

§1.954-0

Introduction.

§1.954-1

Foreign base company income.

§1.954-2

Foreign personal holding company income.

§1.954-3

Foreign base company sales income.

§1.954-4

Foreign base company services income.

§1.954-5

Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.

§1.954-6

Foreign base company shipping income.

§1.954-7

Increase in qualified investments in foreign base company shipping operations.

§1.954-8

Foreign base company oil related income.

§1.955-0

Effective dates.

§1.955-1

Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.

§1.955-2

Amount of a controlled foreign corporation's qualified investments in less developed countries.

§1.955-3

Election as to date of determining qualified investments in less developed countries.

§1.955-4

Definition of less developed country.

§1.955-5

Definition of less developed country corporation.

§1.955-6

Gross income from sources within less developed countries.

§1.955A-1

Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.

§1.955A-2

Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.

§1.955A-3

Election as to qualified investments by related persons.

§1.955A-4

Election as to date of determining qualified investment in foreign base company shipping operations.

§1.956-1

Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.

§1.956-1T

Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary).

§1.956-2

Definition of United States property.

§1.956-2T

Definition of United States Property (temporary).

§1.956-3

Certain trade or service receivables acquired from United States persons.

§1.956-4

Certain rules applicable to partnerships.

§1.957-1

Definition of controlled foreign corporation.

§1.957-2

Controlled foreign corporation deriving income from insurance of United States risks.

§1.957-3

United States person defined.

§1.958-1

Direct and indirect ownership of stock.

§1.958-2

Constructive ownership of stock.

§1.959-1

Exclusion from gross income of United States persons of previously taxed earnings and profits.

§1.959-2

Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.

§1.959-3

Allocation of distributions to earnings and profits of foreign corporations.

§1.959-4

Distributions to United States persons not counting as dividends.

§1.960-1

Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations.

§1.960-2

Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation.

§1.960-3

Gross-up of amounts included in income under section 951.

§1.960-4

Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

§1.960-5

Credit for taxable year of inclusion binding for taxable year of exclusion.

§1.960-6

Overpayments resulting from increase in limitation for taxable year of exclusion.

§1.960-7

Effective dates.

§1.961-1

Increase in basis of stock in controlled foreign corporations and of other property.

§1.961-2

Reduction in basis of stock in foreign corporations and of other property.

§1.962-1

Limitation of tax for individuals on amounts included in gross income under section 951(a).

§1.962-2

Election of limitation of tax for individuals.

§1.962-3

Treatment of actual distributions.

§1.962-4

Transitional rules for certain taxable years.

§1.963-0

Repeal of section 963; effective dates.

§1.963-1

Exclusion of subpart F income upon receipt of minimum distribution.

§1.963-2

Determination of the amount of the minimum distribution.

§1.963-3

Distributions counting toward a minimum distribution.

§1.963-4

Limitations on minimum distribution from a chain or group.

§1.963-5

Foreign corporations with variation in foreign tax rate because of distributions.

§1.963-6

Deficiency distribution.

§1.963-7

Transitional rules for certain taxable years.

§1.963-8

Determination of minimum distribution during the surcharge period.

§1.964-1

Determination of the earnings and profits of a foreign corporation.

§1.964-2

Treatment of blocked earnings and profits.

§1.964-3

Records to be provided by United States shareholders.

§1.964-4

Verification of certain classes of income.

§1.964-5

Effective date of subpart F.

export trade corporations

§1.970-1

Export trade corporations.

§1.970-2

Elections as to date of determining investments in export trade assets.

§1.970-3

Effective date of subpart G.

§1.971-1

Definitions with respect to export trade corporations.

§1.972-1

Consolidation of group of export trade corporations.

§1.981-0

Repeal of section 981; effective dates.

§1.981-1

Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.

§1.981-2

Foreign law community income for taxable years beginning before January 1, 1967.

§1.981-3

Definitions and other special rules.

§1.985-0

Outline of regulation.

§1.985-1

Functional currency.

§1.985-2

Election to use the United States dollar as the functional currency of a QBU.

§1.985-3

United States dollar approximate separate transactions method.

§1.985-4

Method of accounting.

§1.985-5

Adjustments required upon change in functional currency.

§1.985-6

Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.

§1.985-7

Adjustments required in connection with a change to DASTM.

§1.985-8

Special rules applicable to the European Monetary Union (conversion to euro).

§1.987-0

Section 987; table of contents.

§1.987-1

Scope, definitions, and special rules.

§1.987-1T

Scope, definitions, and special rules (temporary).

§1.987-2

Attribution of items to eligible QBUs; definition of a transfer and related rules.

§1.987-2T

Attribution of items to eligible QBUs; definition of a transfer and related rules (temporary).

§1.987-3

Determination of section 987 taxable income or loss of an owner of a section 987 QBU.

§1.987-3T

Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).

§1.987-4

Determination of net unrecognized section 987 gain or loss of a section 987 QBU.

§1.987-4T

Determination of net unrecognized section 987 gain or loss of a section 987 QBU (temporary).

§1.987-5

Recognition of section 987 gain or loss.

§1.987-6

Character and source of section 987 gain or loss.

§1.987-6T

Character and source of section 987 gain or loss (temporary).

§1.987-7

Section 987 aggregate partnerships.

§1.987-7T

Section 987 aggregate partnerships (temporary).

§1.987-8

Termination of a section 987 QBU.

§1.987-8T

Termination of a section 987 QBU (temporary).

§1.987-9

Recordkeeping requirements.

§1.987-10

Transition rules.

§1.987-11

Effective/applicability date.

§1.987-12

Deferral of section 987 gain or loss.

§1.987-12T

Deferral of section 987 gain or loss (temporary).

§1.988-0

Taxation of gain or loss from a section 988 transaction; Table of Contents.

§1.988-1

Certain definitions and special rules.

§1.988-1T

Certain definitions and special rules (temporary).

§1.988-2

Recognition and computation of exchange gain or loss.

§1.988-2T

Recognition and computation of exchange gain or loss (temporary).

§1.988-3

Character of exchange gain or loss.

§1.988-4

Source of gain or loss realized on a section 988 transaction.

§1.988-5

Section 988(d) hedging transactions.

§1.988-6

Nonfunctional currency contingent payment debt instruments.

§1.989(a)-1

Definition of a qualified business unit.

§1.989(b)-1

Definition of weighted average exchange rate.

Domestic International Sales Corporations

§1.991-1

Taxation of a domestic international sales corporation.

§1.992-1

Requirements of a DISC.

§1.992-2

Election to be treated as a DISC.

§1.992-3

Deficiency distributions to meet qualification requirements.

§1.992-4

Coordination with personal holding company provisions in case of certain produced film rents.

§1.993-1

Definition of qualified export receipts.

§1.993-2

Definition of qualified export assets.

§1.993-3

Definition of export property.

§1.993-4

Definition of producer's loans.

§1.993-5

Definition of related foreign export corporation.

§1.993-6

Definition of gross receipts.

§1.993-7

Definition of United States.

§1.994-1

Inter-company pricing rules for DISC's.

§1.994-2

Marginal costing rules.

§1.995-1

Taxation of DISC income to shareholders.

§1.995-2

Deemed distributions in qualified years.

§1.995-3

Distributions upon disqualification.

§1.995-4

Gain on disposition of stock in a DISC.

§1.995-5

Foreign investment attributable to producer's loans.

§1.995-6

Taxable income attributable to military property.

§1.996-1

Rules for actual distributions and certain deemed distributions.

§1.996-2

Ordering rules for losses.

§1.996-3

Divisions of earnings and profits.

§1.996-4

Subsequent effect of previous disposition of DISC stock.

§1.996-5

Adjustment to basis.

§1.996-6

Effectively connected income.

§1.996-7

Carryover of DISC tax attributes.

§1.996-8

Effect of carryback of capital loss or net operating loss to prior DISC taxable year.

§1.997-1

Special rules for subchapter C of the Code.

§§1.998-1.1000

[Reserved]

Audience

Product Details

Availability Details:
In Stock
Publisher:
National Archives and Records Administration, Office of the Federal Register
Key Phrases:
  • CFR Title 26
Weight:
0.1875
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Record Creation Date:
04/27/2018
Last Status Update:
12/14/2018
Back to Top