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Title 26 Part 1 → §1.964-5

Title 26 → Chapter I → Subchapter A → Part 1 → §1.964-5

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.964-5

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

Title 26Chapter ISubchapter APart 1 → §1.964-5


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


§1.964-5   Effective date of subpart F.

Sections 951 through 964 and §§1.951 through 1.964-4 shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.

[T.D. 7120, 36 FR 10862, June 4, 1971]


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