Treasury Regulations, Subchapter A, Part 1, Sections 1.908-1.1000 - Index

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Earned Income of Citizens or Residents of United States

Sec. 1.908 (Reserved)

Sec. 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs

Sec. 1.911-2 Qualified individuals

Sec. 1.911-3 Determination of amount of foreign earned income to be excluded

Sec. 1.911-4 Determination of housing cost amount eligible for exclusion or deduction

Sec. 1.911-5 Special rules for married couples

Sec. 1.911-6 Disallowance of deductions, exclusions, and credits

Sec. 1.911-7 Procedural rules

Sec. 1.911-8 Former deduction for certain expenses of living abroad

earned income of citizens of united states

Sec. 1.912-1 Exclusion of certain cost-of-living allowances

Sec. 1.912-2 Exclusion of certain allowances of Foreign Service personnel

Sec. 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs

Sec. 1.921-2 Foreign Sales Corporation - general rules

Sec. 1.921-3T Temporary regulations; Foreign sales corporation general rules

Sec. 1.922-1 Requirements that a corporation must satisfy to be a FSC or a small FSC

Sec. 1.923-1T Temporary regulations; exempt foreign trade income

Sec. 1.924(a)-1T Temporary regulations; definition of foreign trading gross receipts

Sec. 1.924(c)-1 Requirement that a FSC be managed outside the United States

Sec. 1.924(d)-1 Requirement that economic processes take place outside the United States

Sec. 1.924(e)-1 Activities relating to the disposition of export property

Sec. 1.925(a)-1 Transfer pricing rules for FSCs

Sec. 1.925(a)-1T Temporary regulations; transfer pricing rules for FSCs

Sec. 1.925(b)-1T Temporary regulations; marginal costing rules

Sec. 1.926(a)-1 Distributions to shareholders

Sec. 1.926(a)-1T Temporary regulations; distributions to shareholders

Sec. 1.927(a)-1T Temporary regulations; definition of export property

Sec. 1.927(b)-1T Temporary regulations; Definition of gross receipts

Sec. 1.927(d)-1 Other definitions

Sec. 1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation

Sec. 1.927(e)-1 Special sourcing rule

Sec. 1.927(e)-2T Temporary regulations; effect of boycott participation on FSC and small FSC benefits

Sec. 1.927(f)-1 Election and termination of status as a Foreign Sales Corporation

possessions of the united states

Sec. 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands

Sec. 1.931-1T Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands (temporary)

Sec. 1.932-1 Coordination of United States and Virgin Islands income taxes

Sec. 1.932-1T Coordination of United States and Virgin Islands income taxes (temporary)

Sec. 1.933-1 Exclusion of certain income from sources within Puerto Rico

Sec. 1.933-1T Exclusion of certain income from sources within Puerto Rico (temporary)

Sec. 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands

Sec. 1.934-1T Limitation on reduction in income tax liability incurred to the Virgin Islands (temporary)

Sec. 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands

Sec. 1.935-1T Coordination of individual income taxes with Guam and the Northern Mariana Islands (temporary)

Sec. 1.936-1 Elections

Sec. 1.936-4 Intangible property income in the absence of an election out

Sec. 1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing

Sec. 1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles

Sec. 1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a)

Sec. 1.936-7T Manner of making election under section 936(h)(5); special election for export sales; revocation of election under section 936(a) (temporary)

Sec. 1.936-8T Qualified possession source investment income (temporary). (Reserved)

Sec. 1.936-9T Source of qualified possession source investment income (temporary). (Reserved)

Sec. 1.936-10 Qualified investments

Sec. 1.936-11 New lines of business prohibited

Sec. 1.937-1T Bona fide residency in a possession (temporary)

Sec. 1.937-2T Income from sources within a possession (temporary)

Sec. 1.937-3T Income effectively connected with the conduct of a trade or business in a possession (temporary)

china trade act corporations

Sec. 1.941-1 Special deduction for China Trade Act corporations

Sec. 1.941-2 Meaning of terms used in connection with China Trade Act corporations

Sec. 1.941-3 Illustration of principles

Sec. 1.943-1 Withholding by a China Trade Act corporation

controlled foreign corporations

Sec. 1.951-1 Amounts included in gross income of United States shareholders

Sec. 1.951-2 Coordination of subpart F with election of a foreign investment company to distribute income

Sec. 1.951-3 Coordination of subpart F with foreign personal holding company provisions

Sec. 1.952-1 Subpart F income defined

Sec. 1.952-2 Determination of gross income and taxable income of a foreign corporation

Sec. 1.953-1 Income from insurance of United States risks

Sec. 1.953-2 Actual United States risks

Sec. 1.953-3 Risks deemed to be United States risks

Sec. 1.953-4 Taxable income to which section 953 applies

Sec. 1.953-5 Corporations not qualifying as insurance companies

Sec. 1.953-6 Relationship of sections 953 and 954

Sec. 1.954-0 Introduction

Sec. 1.954-1 Foreign base company income

Sec. 1.954-2 Foreign personal holding company income

Sec. 1.954-3 Foreign base company sales income

Sec. 1.954-4 Foreign base company services income

Sec. 1.954-5 Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976

Sec. 1.954-6 Foreign base company shipping income

Sec. 1.954-7 Increase in qualified investments in foreign base company shipping operations

Sec. 1.954-8 Foreign base company oil related income

Sec. 1.955-0 Effective dates

Sec. 1.955-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries

Sec. 1.955-2 Amount of a controlled foreign corporation's qualified investments in less developed countries

Sec. 1.955-3 Election as to date of determining qualified investments in less developed countries

Sec. 1.955-4 Definition of less developed country

Sec. 1.955-5 Definition of less developed country corporation

Sec. 1.955-6 Gross income from sources within less developed countries

Sec. 1.955A-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations

Sec. 1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations

Sec. 1.955A-3 Election as to qualified investments by related persons

Sec. 1.955A-4 Election as to date of determining qualified investment in foreign base company shipping operations

Sec. 1.956-1 Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property

Sec. 1.956-1T Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property (temporary)

Sec. 1.956-2 Definition of United States property

Sec. 1.956-2T Definition of United States Property (temporary)

Sec. 1.956-3T Certain trade or service receivables acquired from United States persons (temporary)

Sec. 1.957-1 Definition of controlled foreign corporation

Sec. 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks

Sec. 1.957-3 United States person defined

Sec. 1.957-3T United States person defined (temporary)

Sec. 1.958-1 Direct and indirect ownership of stock

Sec. 1.958-2 Constructive ownership of stock

Sec. 1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits

Sec. 1.959-2 Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits

Sec. 1.959-3 Allocation of distributions to earnings and profits of foreign corporations

Sec. 1.959-4 Distributions to United States persons not counting as dividends

Sec. 1.960-1 Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations

Sec. 1.960-2 Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation

Sec. 1.960-3 Gross-up of amounts included in income under section 951

Sec. 1.960-4 Additional foreign tax credit in year of receipt of previously taxed earnings and profits

Sec. 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion

Sec. 1.960-6 Overpayments resulting from increase in limitation for taxable year of exclusion

Sec. 1.960-7 Effective dates

Sec. 1.961-1 Increase in basis of stock in controlled foreign corporations and of other property

Sec. 1.961-2 Reduction in basis of stock in foreign corporations and of other property

Sec. 1.962-1 Limitation of tax for individuals on amounts included in gross income under section 951(a)

Sec. 1.962-2 Election of limitation of tax for individuals

Sec. 1.962-3 Treatment of actual distributions

Sec. 1.962-4 Transitional rules for certain taxable years

Sec. 1.963-0 Repeal of section 963; effective dates

Sec. 1.963-1 Exclusion of subpart F income upon receipt of minimum distribution

Sec. 1.963-2 Determination of the amount of the minimum distribution

Sec. 1.963-3 Distributions counting toward a minimum distribution

Sec. 1.963-4 Limitations on minimum distribution from a chain or group

Sec. 1.963-5 Foreign corporations with variation in foreign tax rate because of distributions

Sec. 1.963-6 Deficiency distribution

Sec. 1.963-7 Transitional rules for certain taxable years

Sec. 1.963-8 Determination of minimum distribution during the surcharge period

Sec. 1.964-1 Determination of the earnings and profits of a foreign corporation

Sec. 1.964-1T Special rules for computing earnings and profits of controlled foreign corporations in taxable years beginning after December 31, 1986 (temporary)

Sec. 1.964-2 Treatment of blocked earnings and profits

Sec. 1.964-3 Records to be provided by United States shareholders

Sec. 1.964-4 Verification of certain classes of income

Sec. 1.964-5 Effective date of subpart F

export trade corporations

Sec. 1.970-1 Export trade corporations

Sec. 1.970-2 Elections as to date of determining investments in export trade assets

Sec. 1.970-3 Effective date of subpart G

Sec. 1.971-1 Definitions with respect to export trade corporations

Sec. 1.972-1 Consolidation of group of export trade corporations

Sec. 1.981-0 Repeal of section 981; effective dates

Sec. 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977

Sec. 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967

Sec. 1.981-3 Definitions and other special rules

Sec. 1.985-0 Outline of regulation

Sec. 1.985-1 Functional currency

Sec. 1.985-2 Election to use the United States dollar as the functional currency of a QBU

Sec. 1.985-3 United States dollar approximate separate transactions method

Sec. 1.985-4 Method of accounting

Sec. 1.985-5 Adjustments required upon change in functional currency

Sec. 1.985-6 Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987

Sec. 1.985-7 Adjustments required in connection with a change to DASTM

Sec. 1.985-8 Special rules applicable to the European Monetary Union (conversion to euro)

Sec. 1.987-1 Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. (Reserved)

Sec. 1.987-2 Accounting for gain or loss on certain transfers of property. (Reserved)

Sec. 1.987-3 Termination. (Reserved)

Sec. 1.987-4 Special rules relating to QBU branches of foreign taxpayers. (Reserved)

Sec. 1.987-5 Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987

Sec. 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents

Sec. 1.988-1 Certain definitions and special rules

Sec. 1.988-2 Recognition and computation of exchange gain or loss

Sec. 1.988-3 Character of exchange gain or loss

Sec. 1.988-4 Source of gain or loss realized on a section 988 transaction

Sec. 1.988-5 Section 988(d) hedging transactions

Sec. 1.988-6 Nonfunctional currency contingent payment debt instruments

Sec. 1.989(a)-1 Definition of a qualified business unit