';


Title 26 Part 1 → §1.951a-6

Title 26 → Chapter I → Subchapter A → Part 1 → §1.951a-6

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.951a-6

e-CFR data is current as of November 19, 2019

Title 26Chapter ISubchapter APart 1 → §1.951a-6


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.951A-6   Adjustments related to tested losses.

(a) Scope. This section provides rules relating to adjustments related to tested losses. Paragraph (b) of this section provides rules that increase the earnings and profits of a tested loss CFC for purposes of section 952(c)(1)(A). Paragraph (c) of this section is reserved for a rule for tested loss adjustments.

(b) Increase of earnings and profits of tested loss CFC for purposes of section 952(c)(1)(A). For purposes of section 952(c)(1)(A) with respect to a CFC inclusion year, the earnings and profits of a tested loss CFC are increased by an amount equal to the tested loss of the tested loss CFC for the CFC inclusion year.

(c) [Reserved]

[T.D. 9866, 84 FR 29341, June 21, 2019]


© e-CFR 2019

FR | USC | CFR | eCFR