Title 26

PART 4

Part 4 - Temporary Income Tax Regulations Under Section 954 Of The Internal Revenue Code

PART 4 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE Authority:26 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).

• Authority: 26 U.S.C. 7805.

26:16.0.1.1.3.0.1.1	SECTION 4.954-0	4.954-0 Introduction.
26:16.0.1.1.3.0.1.2	SECTION 4.954-1	4.954-1 Foreign base company income; taxable years beginning after December 31, 1986.
26:16.0.1.1.3.0.1.3	SECTION 4.954-2	4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986.

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