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Part 4—Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code

Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code

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Title 26
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Chapter I
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Part 4

ContainsSections 4.954-0–4.954-2

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

Sections

4.954-0
§ 4.954-0 Introduction.
4.954-1
§ 4.954-1 Foreign base company income; taxable years beginning after December 31, 1986.
4.954-2
§ 4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986.

Authority26 U.S.C. 7805. Section 4.954-0 also issued under 26 U.S.C. 954 (b) and (c). Section 4.954-1 also issued under 26 U.S.C. 954 (b) and (c). Section 4.954-2 also issued under 26 U.S.C. 954 (b) and (c).