Foreign Corporations

Sections

• 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.