GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 26 CFR 1.921-2 · -2 Foreign Sales Corporation—general rules.
- 26 CFR 1.927(a)-1T · (a)-1T Temporary regulations; definition of export property.
- 26 CFR 1.927(b)-1T · (b)-1T [Reserved]
- 26 CFR 1.927(d)-1 · (d)-1 [Reserved]
- 26 CFR 1.927(d)-2T · (d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
- 26 CFR 1.931-1 · -1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- 26 CFR 1.932-1 · -1 Coordination of United States and Virgin Islands income taxes.
- 26 CFR 1.933-1 · -1 Exclusion of certain income from sources within Puerto Rico.
- 26 CFR 1.934-1 · -1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
- 26 CFR 1.935-1 · -1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- 26 CFR 1.936-1 · -1 Elections.
- 26 CFR 1.936-4 · -4 Intangible property income in the absence of an election out.
- 26 CFR 1.936-5 · -5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- 26 CFR 1.936-6 · -6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- 26 CFR 1.936-7 · -7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
- 26 CFR 1.936-8T · -8T Qualified possession source investment income (temporary). [Reserved]
- 26 CFR 1.936-9T · -9T Source of qualified possession source investment income (temporary). [Reserved]
- 26 CFR 1.936-10 · -10 Qualified investments.
- 26 CFR 1.936-11 · -11 New lines of business prohibited.
- 26 CFR 1.937-1 · -1 Bona fide residency in a possession.
- 26 CFR 1.937-2 · -2 Income from sources within a possession.
- 26 CFR 1.937-3 · -3 Income effectively connected with the conduct of a trade or business in a possession.
- 26 CFR 1.951-1 · -1 Amounts included in gross income of United States shareholders.
- 26 CFR 1.951-2 · -2 [Reserved]
- 26 CFR 1.951-3 · -3 Coordination of subpart F with foreign personal holding company provisions.
- 26 CFR 1.951A-1 · A-1 General provisions.
- 26 CFR 1.951A-2 · A-2 Tested income and tested loss.
- 26 CFR 1.951A-3 · A-3 Qualified business asset investment.
- 26 CFR 1.951A-4 · A-4 Tested interest expense and tested interest income.
- 26 CFR 1.951A-5 · A-5 Treatment of GILTI inclusion amounts.
- 26 CFR 1.951A-6 · A-6 Adjustments related to tested losses.
- 26 CFR 1.951A-7 · A-7 Applicability dates.
- 26 CFR 1.952-1 · -1 Subpart F income defined.
- 26 CFR 1.952-2 · -2 Determination of gross income and taxable income of a foreign corporation.
- 26 CFR 1.953-1 · -1 Income from insurance of United States risks.
- 26 CFR 1.953-2 · -2 Actual United States risks.
- 26 CFR 1.953-3 · -3 Risks deemed to be United States risks.
- 26 CFR 1.953-4 · -4 Taxable income to which section 953 applies.
- 26 CFR 1.953-5 · -5 Corporations not qualifying as insurance companies.
- 26 CFR 1.953-6 · -6 Relationship of sections 953 and 954.
- 26 CFR 1.954-0 · -0 Introduction.
- 26 CFR 1.954-1 · -1 Foreign base company income.
- 26 CFR 1.954-2 · -2 Foreign personal holding company income.
- 26 CFR 1.954-3 · -3 Foreign base company sales income.
- 26 CFR 1.954-4 · -4 Foreign base company services income.
- 26 CFR 1.954-5 · -5 Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
- 26 CFR 1.954-6 · -6 Foreign base company shipping income.
- 26 CFR 1.954-7 · -7 Increase in qualified investments in foreign base company shipping operations.
- 26 CFR 1.954-8 · -8 Foreign base company oil related income.
- 26 CFR 1.954(c)(6)-1 · (c)(6)-1 Certain cases in which section 954(c)(6) exception not available.
- 26 CFR 1.955-0 · -0 Effective dates.
- 26 CFR 1.955-1 · -1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
- 26 CFR 1.955-2 · -2 Amount of a controlled foreign corporation's qualified investments in less developed countries.
- 26 CFR 1.955-3 · -3 Election as to date of determining qualified investments in less developed countries.
- 26 CFR 1.955-4 · -4 Definition of less developed country.
- 26 CFR 1.955-5 · -5 Definition of less developed country corporation.
- 26 CFR 1.955-6 · -6 Gross income from sources within less developed countries.
- 26 CFR 1.955A-1 · A-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
- 26 CFR 1.955A-2 · A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
- 26 CFR 1.955A-3 · A-3 Election as to qualified investments by related persons.
- 26 CFR 1.955A-4 · A-4 Election as to date of determining qualified investment in foreign base company shipping operations.
- 26 CFR 1.956-1 · -1 Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
- 26 CFR 1.956-1T · -1T Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary).
- 26 CFR 1.956-2 · -2 Definition of United States property.
- 26 CFR 1.956-2T · -2T Definition of United States Property (temporary).
- 26 CFR 1.956-3 · -3 Certain trade or service receivables acquired from United States persons.
- 26 CFR 1.956-4 · -4 Certain rules applicable to partnerships.
- 26 CFR 1.957-1 · -1 Definition of controlled foreign corporation.
- 26 CFR 1.957-2 · -2 Controlled foreign corporation deriving income from insurance of United States risks.
- 26 CFR 1.957-3 · -3 United States person defined.
- 26 CFR 1.958-1 · -1 Direct and indirect ownership of stock.
- 26 CFR 1.958-2 · -2 Constructive ownership of stock.
- 26 CFR 1.959-1 · -1 Exclusion from gross income of United States persons of previously taxed earnings and profits.
- 26 CFR 1.959-2 · -2 Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.
- 26 CFR 1.959-3 · -3 Allocation of distributions to earnings and profits of foreign corporations.
- 26 CFR 1.959-4 · -4 Distributions to United States persons not counting as dividends.
- 26 CFR 1.960-1 · -1 Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d).
- 26 CFR 1.960-2 · -2 Foreign income taxes deemed paid under sections 960(a) and (d).
- 26 CFR 1.960-3 · -3 Foreign income taxes deemed paid under section 960(b).
- 26 CFR 1.960-4 · -4 Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
- 26 CFR 1.960-5 · -5 Credit for taxable year of inclusion binding for taxable year of exclusion.
- 26 CFR 1.960-6 · -6 Overpayments resulting from increase in limitation for taxable year of exclusion.
- 26 CFR 1.960-7 · -7 Applicability dates.
- 26 CFR 1.961-1 · -1 Increase in basis of stock in controlled foreign corporations and of other property.
- 26 CFR 1.961-2 · -2 Reduction in basis of stock in foreign corporations and of other property.
- 26 CFR 1.962-1 · -1 Limitation of tax for individuals on amounts included in gross income under section 951(a).
- 26 CFR 1.962-2 · -2 Election of limitation of tax for individuals.
- 26 CFR 1.962-3 · -3 Treatment of actual distributions.
- 26 CFR 1.963-0 · -0 Repeal of section 963; effective dates.
- 26 CFR 1.963-1 · -1 [Reserved]
- 26 CFR 1.963-2 · -2 Determination of the amount of the minimum distribution.
- 26 CFR 1.963-3 · -3 Distributions counting toward a minimum distribution.
- 26 CFR 1.963-4 - 1.963-5 · -4--1.963-5 [Reserved]
- 26 CFR 1.963-6 · -6 Deficiency distribution.
- 26 CFR 1.964-1 · -1 Determination of the earnings and profits of a foreign corporation.
- 26 CFR 1.964-2 · -2 Treatment of blocked earnings and profits.
- 26 CFR 1.964-3 · -3 Records to be provided by United States shareholders.
- 26 CFR 1.964-4 · -4 Verification of certain classes of income.
- 26 CFR 1.964-5 · -5 Effective date of subpart F.
- 26 CFR 1.965-0 · -0 Outline of section 965 regulations.