Sections
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1.881-0
§ 1.881-0 Table of contents. -
1.881-1
§ 1.881-1 Manner of taxing foreign corporations. -
1.881-2
§ 1.881-2 Taxation of foreign corporations not engaged in U.S. business. -
1.881-3
§ 1.881-3 Conduit financing arrangements. -
1.881-4
§ 1.881-4 Recordkeeping requirements concerning conduit financing arrangements. -
1.881-5
§ 1.881-5 Exception for certain possessions corporations. -
1.882-0
§ 1.882-0 Table of contents. -
1.882-1
§ 1.882-1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. -
1.882-2
§ 1.882-2 Income of foreign corporations treated as effectively connected with U.S. business. -
1.882-3
§ 1.882-3 Gross income of a foreign corporation. -
1.882-4
§ 1.882-4 Allowance of deductions and credits to foreign corporations. -
1.882-5
§ 1.882-5 Determination of interest deduction. -
1.883-0
§ 1.883-0 Outline of major topics. -
1.883-1
§ 1.883-1 Exclusion of income from the international operation of ships or aircraft. -
1.883-2
§ 1.883-2 Treatment of publicly-traded corporations. -
1.883-3
§ 1.883-3 Treatment of controlled foreign corporations. -
1.883-4
§ 1.883-4 Qualified shareholder stock ownership test. -
1.883-5
§ 1.883-5 Effective/applicability dates. -
1.884-0
§ 1.884-0 Overview of regulation provisions for section 884. -
1.884-1
§ 1.884-1 Branch profits tax. -
1.884-2
§ 1.884-2 Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary. -
1.884-2T
§ 1.884-2T Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary). -
1.884-3T
§ 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary). [Reserved] -
1.884-4
§ 1.884-4 Branch-level interest tax. -
1.884-5
§ 1.884-5 Qualified resident.