CFR›Title 26›Chapter I›Part 1›Subject Group Foreign Personal Holding Companies ContainsSections 1.551-1–1.551-2CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.551-1 § 1.551-1 General rule. 1.551-2 § 1.551-2 Amount included in gross income. Previous Foreign Currency Transactions Foreign Currency Transactions Next Foreign Tax Credit Foreign Tax Credit