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- 26 CFR 1.861-10 · -10 Special allocations of interest expense.
- 26 CFR 1.861-10T · -10T Special allocations of interest expense (temporary).
- 26 CFR 1.861-11 · -11 Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
- 26 CFR 1.861-11T · -11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- 26 CFR 1.861-12 · -12 Characterization rules and adjustments for certain assets.
- 26 CFR 1.861-12T · -12T Characterization rules and adjustments for certain assets (temporary).
- 26 CFR 1.861-13 · -13 Special rules for characterization of controlled foreign corporation stock.
- 26 CFR 1.861-14 · -14 Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
- 26 CFR 1.861-14T · -14T Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).
- 26 CFR 1.861-15 · -15 Income from certain aircraft or vessels first leased on or before December 28, 1980.
- 26 CFR 1.861-16 · -16 Income from certain craft first leased after December 28, 1980.
- 26 CFR 1.861-17 · -17 Allocation and apportionment of research and experimental expenditures.
- 26 CFR 1.861-18 · -18 Classification of, and source of gross income from, digital content transactions.
- 26 CFR 1.861-19 · -19 Classification of cloud transactions.
- 26 CFR 1.861-20 · -20 Allocation and apportionment of foreign income taxes.
- 26 CFR 1.862-1 · -1 Income specifically from sources without the United States.
- 26 CFR 1.863-0 · -0 Table of contents.
- 26 CFR 1.863-0A · -0A Table of contents.
- 26 CFR 1.863-1 · -1 Allocation of gross income under section 863(a).
- 26 CFR 1.863-2 · -2 Allocation and apportionment of taxable income.
- 26 CFR 1.863-3 · -3 Allocation and apportionment of income from certain sales of inventory.
- 26 CFR 1.863-3A · -3A Income from the sale of personal property derived partly from within and partly from without the United States.
- 26 CFR 1.863-3AT · -3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).
- 26 CFR 1.863-4 · -4 Certain transportation services.
- 26 CFR 1.863-6 · -6 Income from sources within a foreign country.
- 26 CFR 1.863-7 · -7 Allocation of income attributable to certain notional principal contracts under section 863(a).
- 26 CFR 1.863-8 · -8 Source of income derived from space and ocean activity under section 863(d).
- 26 CFR 1.863-9 · -9 Source of income derived from communications activity under section 863(a), (d), and (e).
- 26 CFR 1.863-10 · -10 Source of income from a qualified fails charge.
- 26 CFR 1.864-1 · -1 Meaning of sale, etc.
- 26 CFR 1.864-2 · -2 Trade or business within the United States.
- 26 CFR 1.864-3 · -3 Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations.
- 26 CFR 1.864-4 · -4 U.S. source income effectively connected with U.S. business.
- 26 CFR 1.864-5 · -5 Foreign source income effectively connected with U.S. business.
- 26 CFR 1.864-6 · -6 Income, gain, or loss attributable to an office or other fixed place of business in the United States.
- 26 CFR 1.864-7 · -7 Definition of office or other fixed place of business.
- 26 CFR 1.864-8T · -8T Treatment of related person factoring income (temporary).
- 26 CFR 1.864(c)(8)-1 · (c)(8)-1 Gain or loss by foreign persons on the disposition of certain partnership interests.
- 26 CFR 1.864(c)(8)-2 · (c)(8)-2 Notification and reporting requirements.
- 26 CFR 1.865-1 · -1 Loss with respect to personal property other than stock.
- 26 CFR 1.865-2 · -2 Loss with respect to stock.
- 26 CFR 1.865-3 · -3 Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States.
- 26 CFR 1.871-1 · -1 Classification and manner of taxing alien individuals.
- 26 CFR 1.871-2 · -2 Determining residence of alien individuals.
- 26 CFR 1.871-3 · -3 Residence of alien seamen.
- 26 CFR 1.871-4 · -4 Proof of residence of aliens.
- 26 CFR 1.871-5 · -5 Loss of residence by an alien.
- 26 CFR 1.871-6 · -6 Duty of withholding agent to determine status of alien payees.
- 26 CFR 1.871-7 · -7 Taxation of nonresident alien individuals not engaged in U.S. business.
- 26 CFR 1.871-8 · -8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- 26 CFR 1.871-9 · -9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
- 26 CFR 1.871-10 · -10 Election to treat real property income as effectively connected with U.S. business.
- 26 CFR 1.871-11 · -11 Gains from sale or exchange of patents, copyrights, or similar property.
- 26 CFR 1.871-12 · -12 Determination of tax on treaty income.
- 26 CFR 1.871-13 · -13 Taxation of individuals for taxable year of change of U.S. citizenship or residence.
- 26 CFR 1.871-14 · -14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
- 26 CFR 1.871-15 · -15 Treatment of dividend equivalents.
- 26 CFR 1.872-1 · -1 Gross income of nonresident alien individuals.
- 26 CFR 1.872-2 · -2 Exclusions from gross income of nonresident alien individuals.
- 26 CFR 1.873-1 · -1 Deductions allowed nonresident alien individuals.
- 26 CFR 1.874-1 · -1 Allowance of deductions and credits to nonresident alien individuals.
- 26 CFR 1.875-1 · -1 Partnerships.
- 26 CFR 1.875-2 · -2 Beneficiaries of estates or trusts.
- 26 CFR 1.876-1 · -1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR 1.879-1 · -1 Treatment of community income.
- 26 CFR 1.881-0 · -0 Table of contents.
- 26 CFR 1.881-1 · -1 Manner of taxing foreign corporations.
- 26 CFR 1.881-2 · -2 Taxation of foreign corporations not engaged in U.S. business.
- 26 CFR 1.881-3 · -3 Conduit financing arrangements.
- 26 CFR 1.881-4 · -4 Recordkeeping requirements concerning conduit financing arrangements.
- 26 CFR 1.881-5 · -5 Exception for certain possessions corporations.
- 26 CFR 1.882-0 · -0 Table of contents.
- 26 CFR 1.882-1 · -1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- 26 CFR 1.882-2 · -2 Income of foreign corporations treated as effectively connected with U.S. business.
- 26 CFR 1.882-3 · -3 Gross income of a foreign corporation.
- 26 CFR 1.882-4 · -4 Allowance of deductions and credits to foreign corporations.
- 26 CFR 1.882-5 · -5 Determination of interest deduction.
- 26 CFR 1.883-0 · -0 Outline of major topics.
- 26 CFR 1.883-1 · -1 Exclusion of income from the international operation of ships or aircraft.
- 26 CFR 1.883-2 · -2 Treatment of publicly-traded corporations.
- 26 CFR 1.883-3 · -3 Treatment of controlled foreign corporations.
- 26 CFR 1.883-4 · -4 Qualified shareholder stock ownership test.
- 26 CFR 1.883-5 · -5 Effective/applicability dates.
- 26 CFR 1.884-0 · -0 Overview of regulation provisions for section 884.
- 26 CFR 1.884-1 · -1 Branch profits tax.
- 26 CFR 1.884-2 · -2 Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary.
- 26 CFR 1.884-2T · -2T Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary).
- 26 CFR 1.884-3T · -3T Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
- 26 CFR 1.884-4 · -4 Branch-level interest tax.
- 26 CFR 1.884-5 · -5 Qualified resident.
- 26 CFR 1.891 · Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
- 26 CFR 1.892-1T · -1T Purpose and scope of regulations (temporary regulations).
- 26 CFR 1.892-2T · -2T Foreign government defined (temporary regulations).
- 26 CFR 1.892-3 · -3 Income of foreign governments.
- 26 CFR 1.892-3T · -3T Income of foreign governments (temporary regulations).
- 26 CFR 1.892-4 · -4 Commercial activities.
- 26 CFR 1.892-4T · -4T Commercial activities (temporary regulations).
- 26 CFR 1.892-5 · -5 Controlled commercial entity.
- 26 CFR 1.892-5T · -5T Controlled commercial entity (temporary regulations).
- 26 CFR 1.892-6T · -6T Income of international organizations (temporary regulations).