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- 26 CFR 1.964-5 · -5 Effective date of subpart F.
- 26 CFR 1.965-0 · -0 Outline of section 965 regulations.
- 26 CFR 1.965-1 · -1 Overview, general rules, and definitions.
- 26 CFR 1.965-2 · -2 Adjustments to earnings and profits and basis.
- 26 CFR 1.965-3 · -3 Section 965(c) deductions.
- 26 CFR 1.965-4 · -4 Disregard of certain transactions.
- 26 CFR 1.965-5 · -5 Allowance of credit or deduction for foreign income taxes.
- 26 CFR 1.965-6 · -6 Computation of foreign income taxes deemed paid and allocation and apportionment of deductions.
- 26 CFR 1.965-7 · -7 Elections, payment, and other special rules.
- 26 CFR 1.965-8 · -8 Affiliated groups (including consolidated groups).
- 26 CFR 1.965-9 · -9 Applicability dates.
- 26 CFR 1.970-1 · -1 Export trade corporations.
- 26 CFR 1.970-2 · -2 Elections as to date of determining investments in export trade assets.
- 26 CFR 1.970-3 · -3 Effective date of subpart G.
- 26 CFR 1.971-1 · -1 Definitions with respect to export trade corporations.
- 26 CFR 1.972-1 · -1 Consolidation of group of export trade corporations.
- 26 CFR 1.981-0 · -0 Repeal of section 981; effective dates.
- 26 CFR 1.981-1 · -1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
- 26 CFR 1.981-2 · -2 Foreign law community income for taxable years beginning before January 1, 1967.
- 26 CFR 1.981-3 · -3 Definitions and other special rules.
- 26 CFR 1.985-0 · -0 Outline of regulation.
- 26 CFR 1.985-1 · -1 Functional currency.
- 26 CFR 1.985-2 · -2 Election to use the United States dollar as the functional currency of a QBU.
- 26 CFR 1.985-3 · -3 United States dollar approximate separate transactions method.
- 26 CFR 1.985-4 · -4 Method of accounting.
- 26 CFR 1.985-5 · -5 Adjustments required upon change in functional currency.
- 26 CFR 1.985-6 · -6 Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
- 26 CFR 1.985-7 · -7 Adjustments required in connection with a change to DASTM.
- 26 CFR 1.985-8 · -8 Special rules applicable to the European Monetary Union (conversion to euro).
- 26 CFR 1.986(a)-1 · (a)-1 Translation of foreign income taxes for purposes of the foreign tax credit.
- 26 CFR 1.986(c)-1 · (c)-1 Coordination with section 965.
- 26 CFR 1.987-0 · -0 Table of contents.
- 26 CFR 1.987-1 · -1 Scope, definitions, and special rules.
- 26 CFR 1.987-1T · -1T Scope, definitions, and special rules (temporary).
- 26 CFR 1.987-2 · -2 Attribution of items to eligible QBUs; definition of a transfer and related rules.
- 26 CFR 1.987-3 · -3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
- 26 CFR 1.987-3T · -3T Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
- 26 CFR 1.987-4 · -4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
- 26 CFR 1.987-5 · -5 Recognition of section 987 gain or loss.
- 26 CFR 1.987-6 · -6 Character and source of section 987 gain or loss.
- 26 CFR 1.987-6T · -6T Character and source of section 987 gain or loss (temporary).
- 26 CFR 1.987-7 · -7 Application of the section 987 regulations to partnerships and S corporations.
- 26 CFR 1.987-8 · -8 Termination of a section 987 QBU.
- 26 CFR 1.987-8T · -8T Termination of a section 987 QBU (temporary).
- 26 CFR 1.987-9 · -9 Recordkeeping requirements.
- 26 CFR 1.987-10 · -10 Transition rules.
- 26 CFR 1.987-11 · -11 Suspended section 987 loss relating to certain elections; loss-to-the-extent-of-gain rule.
- 26 CFR 1.987-12 · -12 Deferral of section 987 gain or loss.
- 26 CFR 1.987-13 · -13 Suspended section 987 loss upon terminations.
- 26 CFR 1.987-14 · -14 Section 987 hedging transactions.
- 26 CFR 1.987-15 · -15 Applicability date.
- 26 CFR 1.988-0 · -0 Taxation of gain or loss from a section 988 transaction; Table of Contents.
- 26 CFR 1.988-1 · -1 Certain definitions and special rules.
- 26 CFR 1.988-1T · -1T Certain definitions and special rules (temporary).
- 26 CFR 1.988-2 · -2 Recognition and computation of exchange gain or loss.
- 26 CFR 1.988-2T · -2T Recognition and computation of exchange gain or loss (temporary).
- 26 CFR 1.988-3 · -3 Character of exchange gain or loss.
- 26 CFR 1.988-4 · -4 Source of gain or loss realized on a section 988 transaction.
- 26 CFR 1.988-5 · -5 Section 988(d) hedging transactions.
- 26 CFR 1.988-6 · -6 Nonfunctional currency contingent payment debt instruments.
- 26 CFR 1.989(a)-1 · (a)-1 Definition of a qualified business unit.
- 26 CFR 1.989(b)-1 · (b)-1 Definition of weighted average exchange rate.
- 26 CFR 1.991-1 · -1 Taxation of a domestic international sales corporation.
- 26 CFR 1.992-1 · -1 Requirements of a DISC.
- 26 CFR 1.992-2 · -2 Election to be treated as a DISC.
- 26 CFR 1.992-3 · -3 Deficiency distributions to meet qualification requirements.
- 26 CFR 1.992-4 · -4 Coordination with personal holding company provisions in case of certain produced film rents.
- 26 CFR 1.993-1 · -1 Definition of qualified export receipts.
- 26 CFR 1.993-2 · -2 Definition of qualified export assets.
- 26 CFR 1.993-3 · -3 Definition of export property.
- 26 CFR 1.993-4 · -4 Definition of producer's loans.
- 26 CFR 1.993-5 · -5 Definition of related foreign export corporation.
- 26 CFR 1.993-6 · -6 Definition of gross receipts.
- 26 CFR 1.993-7 · -7 Definition of United States.
- 26 CFR 1.994-1 · -1 Inter-company pricing rules for DISC's.
- 26 CFR 1.994-2 · -2 Marginal costing rules.
- 26 CFR 1.995-1 · -1 Taxation of DISC income to shareholders.
- 26 CFR 1.995-2 · -2 Deemed distributions in qualified years.
- 26 CFR 1.995-3 · -3 Distributions upon disqualification.
- 26 CFR 1.995-4 · -4 Gain on disposition of stock in a DISC.
- 26 CFR 1.995-5 · -5 Foreign investment attributable to producer's loans.
- 26 CFR 1.995-6 · -6 Taxable income attributable to military property.
- 26 CFR 1.996-1 · -1 Rules for actual distributions and certain deemed distributions.
- 26 CFR 1.996-2 · -2 Ordering rules for losses.
- 26 CFR 1.996-3 · -3 Divisions of earnings and profits.
- 26 CFR 1.996-4 · -4 Subsequent effect of previous disposition of DISC stock.
- 26 CFR 1.996-5 · -5 Adjustment to basis.
- 26 CFR 1.996-6 · -6 Effectively connected income.
- 26 CFR 1.996-7 · -7 Carryover of DISC tax attributes.
- 26 CFR 1.996-8 · -8 Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
- 26 CFR 1.997-1 · -1 Special rules for subchapter C of the Code.
- 26 CFR 1.998-1.1000 · §§ 1.998-1.1000 [Reserved]
- 26 CFR 1.1001-1 · -1 Computation of gain or loss.
- 26 CFR 1.1001-2 · -2 Discharge of liabilities.
- 26 CFR 1.1001-3 · -3 Modifications of debt instruments.
- 26 CFR 1.1001-4 · -4 Modifications of certain derivative contracts.
- 26 CFR 1.1001-5 · -5 European Monetary Union (conversion to the euro).
- 26 CFR 1.1001-6 · -6 Transition from certain interbank offered rates.
- 26 CFR 1.1001-7 · -7 Computation of gain or loss for digital assets.
- 26 CFR 1.1002-1 · -1 Sales or exchanges.