Treasury Regulations, Subchapter A, Part 4 - Index

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SUBCHAPTER A--INCOME TAX

Part 4 TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
Sec. 4.954-0 Introduction
Sec. 4.954-1 Foreign base company income; taxable years beginning after December 31, 1986
Sec. 4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986
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