{"data":{"id":"us/26-cfr-1.954-c-6-1","jurisdiction":"us","citation":"26 CFR 1.954(c)(6)-1","heading":"(c)(6)-1 Certain cases in which section 954(c)(6) exception not available.","body":"(a) Cross-references to other rules. For a non-exclusive list of rules that in certain cases limit the applicability of the exception to foreign personal holding company income under section 954(c)(6), see—\n(1) Section 1.245A-5(d) (rules regarding the application of section 954(c)(6) to extraordinary disposition amounts);\n(2) Section 1.245A-5(f) (rules regarding the application of section 954(c)(6) to tiered extraordinary reduction amounts);\n(3) Section 1.245A(e)-1(c) (rules regarding tiered hybrid dividends);\n(4) Section 1.367(b)-4(e)(4) (rules regarding income inclusion and gain recognition in certain exchanges following an inversion transaction);\n(5) Section 964(e)(4)(A) (rules regarding certain gain from the sale or exchange of stock that is recharacterized as a dividend); and\n(6) Section 1.7701(l)-4(e) (rules regarding recharacterization of certain transactions following an inversion transaction).\n(b) Applicability date. This section applies as of August 27, 2020.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f1070edbfaa3da4c33e7661457eeba0e5b574f253aa9bc2daacb4d6db9b19e8c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.954-8","next":"us/26-cfr-1.955-0"},"notice":"GroundRules: Original legal text. Not legal advice."}