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- 26 CFR 1.892-7T · -7T Relationship to other Internal Revenue Code sections (temporary regulations).
- 26 CFR 1.893-1 · -1 Compensation of employees of foreign governments or international organizations.
- 26 CFR 1.894-1 · -1 Income affected by treaty.
- 26 CFR 1.895-1 · -1 Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
- 26 CFR 1.897-1 · -1 Taxation of foreign investment in United States real property interests, definition of terms.
- 26 CFR 1.897-2 · -2 United States real property holding corporations.
- 26 CFR 1.897-3 · -3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- 26 CFR 1.897-4AT · -4AT Table of contents (temporary).
- 26 CFR 1.897-5 · -5 Corporate distributions.
- 26 CFR 1.897-5T · -5T Corporate distributions (temporary).
- 26 CFR 1.897-6T · -6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
- 26 CFR 1.897-7 · -7 Treatment of certain partnership interests, trusts and estates under section 897(g).
- 26 CFR 1.897-7T · -7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
- 26 CFR 1.897-8T · -8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
- 26 CFR 1.897-9T · -9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
- 26 CFR 1.897(l)-1 · (l)-1 Exception for interests held by foreign pension funds.
- 26 CFR 1.901-1 · -1 Allowance of credit for foreign income taxes.
- 26 CFR 1.901-2 · -2 Income, war profits, or excess profits tax paid or accrued.
- 26 CFR 1.901-2A · -2A Dual capacity taxpayers.
- 26 CFR 1.901-3 · -3 Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
- 26 CFR 1.901(j)-1 · (j)-1 Denial of foreign tax credit with respect to certain foreign countries.
- 26 CFR 1.901(m)-1 · (m)-1 Definitions.
- 26 CFR 1.901(m)-2 · (m)-2 Covered asset acquisitions and relevant foreign assets.
- 26 CFR 1.901(m)-3 · (m)-3 Disqualified tax amount and aggregate basis difference carryover.
- 26 CFR 1.901(m)-4 · (m)-4 Determination of basis difference.
- 26 CFR 1.901(m)-5 · (m)-5 Basis difference taken into account.
- 26 CFR 1.901(m)-6 · (m)-6 Successor rules.
- 26 CFR 1.901(m)-7 · (m)-7 De minimis rules.
- 26 CFR 1.901(m)-8 · (m)-8 Miscellaneous.
- 26 CFR 1.902-0 · -0 Outline of regulations provisions for section 902.
- 26 CFR 1.902-1 · -1 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
- 26 CFR 1.902-2 · -2 Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under § 1.902-1.
- 26 CFR 1.902-3 · -3 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
- 26 CFR 1.902-4 · -4 Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation.
- 26 CFR 1.903-1 · -1 Taxes in lieu of income taxes.
- 26 CFR 1.904-1 · -1 Limitation on credit for foreign income taxes.
- 26 CFR 1.904-2 · -2 Carryback and carryover of unused foreign tax.
- 26 CFR 1.904-3 · -3 Carryback and carryover of unused foreign tax by spouses making a joint return.
- 26 CFR 1.904-4 · -4 Separate application of section 904 with respect to certain categories of income.
- 26 CFR 1.904-5 · -5 Look-through rules as applied to controlled foreign corporations and other entities.
- 26 CFR 1.904-6 · -6 Allocation and apportionment of foreign income taxes.
- 26 CFR 1.904-7 · -7 Transition rules.
- 26 CFR 1.904(b)-0 · (b)-0 Outline of regulation provisions.
- 26 CFR 1.904(b)-1 · (b)-1 Special rules for capital gains and losses.
- 26 CFR 1.904(b)-2 · (b)-2 Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
- 26 CFR 1.904(b)-3 · (b)-3 Disregard of certain dividends and deductions under section 904(b)(4).
- 26 CFR 1.904(f)-0 · (f)-0 Outline of regulation provisions.
- 26 CFR 1.904(f)-1 · (f)-1 Overall foreign loss and the overall foreign loss account.
- 26 CFR 1.904(f)-2 · (f)-2 Recapture of overall foreign losses.
- 26 CFR 1.904(f)-3 · (f)-3 Allocation of net operating losses and net capital losses.
- 26 CFR 1.904(f)-4 · (f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust.
- 26 CFR 1.904(f)-5 · (f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
- 26 CFR 1.904(f)-6 · (f)-6 Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982.
- 26 CFR 1.904(f)-7 · (f)-7 Separate limitation loss and the separate limitation loss account.
- 26 CFR 1.904(f)-8 · (f)-8 Recapture of separate limitation loss accounts.
- 26 CFR 1.904(f)-9 - 1.904(f)-11 · §§ 1.904(f)-9-1.904(f)-11 [Reserved]
- 26 CFR 1.904(f)-12 · (f)-12 Transition rules.
- 26 CFR 1.904(g)-0 · (g)-0 Outline of regulation provisions.
- 26 CFR 1.904(g)-1 · (g)-1 Overall domestic loss and the overall domestic loss account.
- 26 CFR 1.904(g)-2 · (g)-2 Recapture of overall domestic losses.
- 26 CFR 1.904(g)-3 · (g)-3 Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses.
- 26 CFR 1.904(i)-0 · (i)-0 Outline of regulation provisions.
- 26 CFR 1.904(i)-1 · (i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
- 26 CFR 1.904(j)-0 · (j)-0 Outline of regulation provisions.
- 26 CFR 1.904(j)-1 · (j)-1 Certain individuals exempt from foreign tax credit limitation.
- 26 CFR 1.905-1 · -1 When credit for foreign income taxes may be taken.
- 26 CFR 1.905-2 · -2 Conditions of allowance of credit.
- 26 CFR 1.905-3 · -3 Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination.
- 26 CFR 1.905-4 · -4 Notification of foreign tax redetermination.
- 26 CFR 1.905-5 · -5 Foreign tax redeterminations of foreign corporations that relate to taxable years of the foreign corporation beginning before January 1, 2018.
- 26 CFR 1.907-0 · -0 Outline of regulation provisions for section 907.
- 26 CFR 1.907(a)-0 · (a)-0 Introduction (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(a)-1 · (a)-1 Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(b)-1 · (b)-1 Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(c)-1 · (c)-1 Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(c)-2 · (c)-2 Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(c)-3 · (c)-3 FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(d)-1 · (d)-1 Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982).
- 26 CFR 1.907(e)-1 · (e)-1 [Reserved]
- 26 CFR 1.907(f)-1 · (f)-1 Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982).
- 26 CFR 1.908 · [Reserved]
- 26 CFR 1.909-0 · -0 Outline of regulation provisions for section 909.
- 26 CFR 1.909-1 · -1 Definitions and special rules.
- 26 CFR 1.909-2 · -2 Splitter arrangements.
- 26 CFR 1.909-3 · -3 Rules regarding related income and split taxes.
- 26 CFR 1.909-4 · -4 Coordination rules.
- 26 CFR 1.909-5 · -5 2011 and 2012 splitter arrangements.
- 26 CFR 1.909-6 · -6 Pre-2011 foreign tax credit splitting events.
- 26 CFR 1.910 · [Reserved]
- 26 CFR 1.911-1 · -1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
- 26 CFR 1.911-2 · -2 Qualified individuals.
- 26 CFR 1.911-3 · -3 Determination of amount of foreign earned income to be excluded.
- 26 CFR 1.911-4 · -4 Determination of housing cost amount eligible for exclusion or deduction.
- 26 CFR 1.911-5 · -5 Special rules for married couples.
- 26 CFR 1.911-6 · -6 Disallowance of deductions, exclusions, and credits.
- 26 CFR 1.911-7 · -7 Procedural rules.
- 26 CFR 1.911-8 · -8 Former deduction for certain expenses of living abroad.
- 26 CFR 1.912-1 · -1 Exclusion of certain cost-of-living allowances.
- 26 CFR 1.912-2 · -2 Exclusion of certain allowances of Foreign Service personnel.
- 26 CFR 1.921-1T · -1T Temporary regulations providing transition rules for DISCs and FSCs.