Title 26

Volume 12 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:12.0.1.1.1PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:12.0.1.1.1.0.1SUBJGRP 1
  Earned Income of Citizens or Residents of United States
26:12.0.1.1.1.0.1.1SECTION 1.908
     1.908 [Reserved]
26:12.0.1.1.1.0.1.2SECTION 1.909-0
     1.909-0 Outline of regulation provisions for section 909.
26:12.0.1.1.1.0.1.3SECTION 1.909-1
     1.909-1 Definitions and special rules.
26:12.0.1.1.1.0.1.4SECTION 1.909-2
     1.909-2 Splitter arrangements.
26:12.0.1.1.1.0.1.5SECTION 1.909-3
     1.909-3 Rules regarding related income and split taxes.
26:12.0.1.1.1.0.1.6SECTION 1.909-4
     1.909-4 Coordination rules.
26:12.0.1.1.1.0.1.7SECTION 1.909-5
     1.909-5 2011 and 2012 splitter arrangements.
26:12.0.1.1.1.0.1.8SECTION 1.909-6
     1.909-6 Pre-2011 foreign tax credit splitting events.
26:12.0.1.1.1.0.1.9SECTION 1.910
     1.910 [Reserved]
26:12.0.1.1.1.0.1.10SECTION 1.911-1
     1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
26:12.0.1.1.1.0.1.11SECTION 1.911-2
     1.911-2 Qualified individuals.
26:12.0.1.1.1.0.1.12SECTION 1.911-3
     1.911-3 Determination of amount of foreign earned income to be excluded.
26:12.0.1.1.1.0.1.13SECTION 1.911-4
     1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
26:12.0.1.1.1.0.1.14SECTION 1.911-5
     1.911-5 Special rules for married couples.
26:12.0.1.1.1.0.1.15SECTION 1.911-6
     1.911-6 Disallowance of deductions, exclusions, and credits.
26:12.0.1.1.1.0.1.16SECTION 1.911-7
     1.911-7 Procedural rules.
26:12.0.1.1.1.0.1.17SECTION 1.911-8
     1.911-8 Former deduction for certain expenses of living abroad.
26:12.0.1.1.1.0.2SUBJGRP 2
  earned income of citizens of united states
26:12.0.1.1.1.0.2.18SECTION 1.912-1
     1.912-1 Exclusion of certain cost-of-living allowances.
26:12.0.1.1.1.0.2.19SECTION 1.912-2
     1.912-2 Exclusion of certain allowances of Foreign Service personnel.
26:12.0.1.1.1.0.2.20SECTION 1.921-1T
     1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
26:12.0.1.1.1.0.2.21SECTION 1.921-2
     1.921-2 Foreign Sales Corporation - general rules.
26:12.0.1.1.1.0.2.22SECTION 1.927(a)-1T
     1.927(a)-1T Temporary regulations; definition of export property.
26:12.0.1.1.1.0.2.23SECTION 1.927(b)-1T
     1.927(b)-1T [Reserved]
26:12.0.1.1.1.0.2.24SECTION 1.927(d)-1
     1.927(d)-1 [Reserved]
26:12.0.1.1.1.0.2.25SECTION 1.927(d)-2T
     1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
26:12.0.1.1.1.0.3SUBJGRP 3
  possessions of the united states
26:12.0.1.1.1.0.3.26SECTION 1.931-1
     1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
26:12.0.1.1.1.0.3.27SECTION 1.932-1
     1.932-1 Coordination of United States and Virgin Islands income taxes.
26:12.0.1.1.1.0.3.28SECTION 1.933-1
     1.933-1 Exclusion of certain income from sources within Puerto Rico.
26:12.0.1.1.1.0.3.29SECTION 1.934-1
     1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
26:12.0.1.1.1.0.3.30SECTION 1.935-1
     1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
26:12.0.1.1.1.0.3.31SECTION 1.936-1
     1.936-1 Elections.
26:12.0.1.1.1.0.3.32SECTION 1.936-4
     1.936-4 Intangible property income in the absence of an election out.
26:12.0.1.1.1.0.3.33SECTION 1.936-5
     1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
26:12.0.1.1.1.0.3.34SECTION 1.936-6
     1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
26:12.0.1.1.1.0.3.35SECTION 1.936-7
     1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
26:12.0.1.1.1.0.3.36SECTION 1.936-8T
     1.936-8T Qualified possession source investment income (temporary). [Reserved]
26:12.0.1.1.1.0.3.37SECTION 1.936-9T
     1.936-9T Source of qualified possession source investment income (temporary). [Reserved]
26:12.0.1.1.1.0.3.38SECTION 1.936-10
     1.936-10 Qualified investments.
26:12.0.1.1.1.0.3.39SECTION 1.936-11
     1.936-11 New lines of business prohibited.
26:12.0.1.1.1.0.3.40SECTION 1.937-1
     1.937-1 Bona fide residency in a possession.
26:12.0.1.1.1.0.3.41SECTION 1.937-2
     1.937-2 Income from sources within a possession.
26:12.0.1.1.1.0.3.42SECTION 1.937-3
     1.937-3 Income effectively connected with the conduct of a trade or business in a possession.
26:12.0.1.1.1.0.4SUBJGRP 4
  controlled foreign corporations
26:12.0.1.1.1.0.4.43SECTION 1.951-1
     1.951-1 Amounts included in gross income of United States shareholders.
26:12.0.1.1.1.0.4.44SECTION 1.951-2
     1.951-2 [Reserved]
26:12.0.1.1.1.0.4.45SECTION 1.951-3
     1.951-3 Coordination of subpart F with foreign personal holding company provisions.
26:12.0.1.1.1.0.4.46SECTION 1.951A-1
     1.951A-1 General provisions.
26:12.0.1.1.1.0.4.47SECTION 1.951A-2
     1.951A-2 Tested income and tested loss.
26:12.0.1.1.1.0.4.48SECTION 1.951A-3
     1.951A-3 Qualified business asset investment.
26:12.0.1.1.1.0.4.49SECTION 1.951A-4
     1.951A-4 Tested interest expense and tested interest income.
26:12.0.1.1.1.0.4.50SECTION 1.951A-5
     1.951A-5 Treatment of GILTI inclusion amounts.
26:12.0.1.1.1.0.4.51SECTION 1.951A-6
     1.951A-6 Adjustments related to tested losses.
26:12.0.1.1.1.0.4.52SECTION 1.951A-7
     1.951A-7 Applicability dates.
26:12.0.1.1.1.0.4.53SECTION 1.952-1
     1.952-1 Subpart F income defined.
26:12.0.1.1.1.0.4.54SECTION 1.952-2
     1.952-2 Determination of gross income and taxable income of a foreign corporation.
26:12.0.1.1.1.0.4.55SECTION 1.953-1
     1.953-1 Income from insurance of United States risks.
26:12.0.1.1.1.0.4.56SECTION 1.953-2
     1.953-2 Actual United States risks.
26:12.0.1.1.1.0.4.57SECTION 1.953-3
     1.953-3 Risks deemed to be United States risks.
26:12.0.1.1.1.0.4.58SECTION 1.953-4
     1.953-4 Taxable income to which section 953 applies.
26:12.0.1.1.1.0.4.59SECTION 1.953-5
     1.953-5 Corporations not qualifying as insurance companies.
26:12.0.1.1.1.0.4.60SECTION 1.953-6
     1.953-6 Relationship of sections 953 and 954.
26:12.0.1.1.1.0.4.61SECTION 1.954-0
     1.954-0 Introduction.
26:12.0.1.1.1.0.4.62SECTION 1.954-1
     1.954-1 Foreign base company income.
26:12.0.1.1.1.0.4.63SECTION 1.954-2
     1.954-2 Foreign personal holding company income.
26:12.0.1.1.1.0.4.64SECTION 1.954-3
     1.954-3 Foreign base company sales income.
26:12.0.1.1.1.0.4.65SECTION 1.954-4
     1.954-4 Foreign base company services income.
26:12.0.1.1.1.0.4.66SECTION 1.954-5
     1.954-5 Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
26:12.0.1.1.1.0.4.67SECTION 1.954-6
     1.954-6 Foreign base company shipping income.
26:12.0.1.1.1.0.4.68SECTION 1.954-7
     1.954-7 Increase in qualified investments in foreign base company shipping operations.
26:12.0.1.1.1.0.4.69SECTION 1.954-8
     1.954-8 Foreign base company oil related income.
26:12.0.1.1.1.0.4.70SECTION 1.954(c)(6)-1
     1.954(c)(6)-1 Certain cases in which section 954(c)(6) exception not available.
26:12.0.1.1.1.0.4.71SECTION 1.955-0
     1.955-0 Effective dates.
26:12.0.1.1.1.0.4.72SECTION 1.955-1
     1.955-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
26:12.0.1.1.1.0.4.73SECTION 1.955-2
     1.955-2 Amount of a controlled foreign corporation's qualified investments in less developed countries.
26:12.0.1.1.1.0.4.74SECTION 1.955-3
     1.955-3 Election as to date of determining qualified investments in less developed countries.
26:12.0.1.1.1.0.4.75SECTION 1.955-4
     1.955-4 Definition of less developed country.
26:12.0.1.1.1.0.4.76SECTION 1.955-5
     1.955-5 Definition of less developed country corporation.
26:12.0.1.1.1.0.4.77SECTION 1.955-6
     1.955-6 Gross income from sources within less developed countries.
26:12.0.1.1.1.0.4.78SECTION 1.955A-1
     1.955A-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
26:12.0.1.1.1.0.4.79SECTION 1.955A-2
     1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
26:12.0.1.1.1.0.4.80SECTION 1.955A-3
     1.955A-3 Election as to qualified investments by related persons.
26:12.0.1.1.1.0.4.81SECTION 1.955A-4
     1.955A-4 Election as to date of determining qualified investment in foreign base company shipping operations.
26:12.0.1.1.1.0.4.82SECTION 1.956-1
     1.956-1 Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
26:12.0.1.1.1.0.4.83SECTION 1.956-1T
     1.956-1T Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary).
26:12.0.1.1.1.0.4.84SECTION 1.956-2
     1.956-2 Definition of United States property.
26:12.0.1.1.1.0.4.85SECTION 1.956-2T
     1.956-2T Definition of United States Property (temporary).
26:12.0.1.1.1.0.4.86SECTION 1.956-3
     1.956-3 Certain trade or service receivables acquired from United States persons.
26:12.0.1.1.1.0.4.87SECTION 1.956-4
     1.956-4 Certain rules applicable to partnerships.
26:12.0.1.1.1.0.4.88SECTION 1.957-1
     1.957-1 Definition of controlled foreign corporation.
26:12.0.1.1.1.0.4.89SECTION 1.957-2
     1.957-2 Controlled foreign corporation deriving income from insurance of United States risks.
26:12.0.1.1.1.0.4.90SECTION 1.957-3
     1.957-3 United States person defined.
26:12.0.1.1.1.0.4.91SECTION 1.958-1
     1.958-1 Direct and indirect ownership of stock.
26:12.0.1.1.1.0.4.92SECTION 1.958-2
     1.958-2 Constructive ownership of stock.
26:12.0.1.1.1.0.4.93SECTION 1.959-1
     1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits.
26:12.0.1.1.1.0.4.94SECTION 1.959-2
     1.959-2 Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.
26:12.0.1.1.1.0.4.95SECTION 1.959-3
     1.959-3 Allocation of distributions to earnings and profits of foreign corporations.
26:12.0.1.1.1.0.4.96SECTION 1.959-4
     1.959-4 Distributions to United States persons not counting as dividends.
26:12.0.1.1.1.0.4.97SECTION 1.960-1
     1.960-1 Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d).
26:12.0.1.1.1.0.4.98SECTION 1.960-2
     1.960-2 Foreign income taxes deemed paid under sections 960(a) and (d).
26:12.0.1.1.1.0.4.99SECTION 1.960-3
     1.960-3 Foreign income taxes deemed paid under section 960(b).
26:12.0.1.1.1.0.4.100SECTION 1.960-4
     1.960-4 Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
26:12.0.1.1.1.0.4.101SECTION 1.960-5
     1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion.
26:12.0.1.1.1.0.4.102SECTION 1.960-6
     1.960-6 Overpayments resulting from increase in limitation for taxable year of exclusion.
26:12.0.1.1.1.0.4.103SECTION 1.960-7
     1.960-7 Applicability dates.
26:12.0.1.1.1.0.4.104SECTION 1.961-1
     1.961-1 Increase in basis of stock in controlled foreign corporations and of other property.
26:12.0.1.1.1.0.4.105SECTION 1.961-2
     1.961-2 Reduction in basis of stock in foreign corporations and of other property.
26:12.0.1.1.1.0.4.106SECTION 1.962-1
     1.962-1 Limitation of tax for individuals on amounts included in gross income under section 951(a).
26:12.0.1.1.1.0.4.107SECTION 1.962-2
     1.962-2 Election of limitation of tax for individuals.
26:12.0.1.1.1.0.4.108SECTION 1.962-3
     1.962-3 Treatment of actual distributions.
26:12.0.1.1.1.0.4.109SECTION 1.963-0
     1.963-0 Repeal of section 963; effective dates.
26:12.0.1.1.1.0.4.110SECTION 1.963-1
     1.963-1 [Reserved]
26:12.0.1.1.1.0.4.111SECTION 1.963-2
     1.963-2 Determination of the amount of the minimum distribution.
26:12.0.1.1.1.0.4.112SECTION 1.963-3
     1.963-3 Distributions counting toward a minimum distribution.
26:12.0.1.1.1.0.4.113SECTION 1.963-4 - 1.963-5
     1.963-4--1.963-5 [Reserved]
26:12.0.1.1.1.0.4.114SECTION 1.963-6
     1.963-6 Deficiency distribution.
26:12.0.1.1.1.0.4.115SECTION 1.964-1
     1.964-1 Determination of the earnings and profits of a foreign corporation.
26:12.0.1.1.1.0.4.116SECTION 1.964-2
     1.964-2 Treatment of blocked earnings and profits.
26:12.0.1.1.1.0.4.117SECTION 1.964-3
     1.964-3 Records to be provided by United States shareholders.
26:12.0.1.1.1.0.4.118SECTION 1.964-4
     1.964-4 Verification of certain classes of income.
26:12.0.1.1.1.0.4.119SECTION 1.964-5
     1.964-5 Effective date of subpart F.
26:12.0.1.1.1.0.4.120SECTION 1.965-0
     1.965-0 Outline of section 965 regulations.
26:12.0.1.1.1.0.4.121SECTION 1.965-1
     1.965-1 Overview, general rules, and definitions.
26:12.0.1.1.1.0.4.122SECTION 1.965-2
     1.965-2 Adjustments to earnings and profits and basis.
26:12.0.1.1.1.0.4.123SECTION 1.965-3
     1.965-3 Section 965(c) deductions.
26:12.0.1.1.1.0.4.124SECTION 1.965-4
     1.965-4 Disregard of certain transactions.
26:12.0.1.1.1.0.4.125SECTION 1.965-5
     1.965-5 Allowance of credit or deduction for foreign income taxes.
26:12.0.1.1.1.0.4.126SECTION 1.965-6
     1.965-6 Computation of foreign income taxes deemed paid and allocation and apportionment of deductions.
26:12.0.1.1.1.0.4.127SECTION 1.965-7
     1.965-7 Elections, payment, and other special rules.
26:12.0.1.1.1.0.4.128SECTION 1.965-8
     1.965-8 Affiliated groups (including consolidated groups).
26:12.0.1.1.1.0.4.129SECTION 1.965-9
     1.965-9 Applicability dates.
26:12.0.1.1.1.0.5SUBJGRP 5
  export trade corporations
26:12.0.1.1.1.0.5.130SECTION 1.970-1
     1.970-1 Export trade corporations.
26:12.0.1.1.1.0.5.131SECTION 1.970-2
     1.970-2 Elections as to date of determining investments in export trade assets.
26:12.0.1.1.1.0.5.132SECTION 1.970-3
     1.970-3 Effective date of subpart G.
26:12.0.1.1.1.0.5.133SECTION 1.971-1
     1.971-1 Definitions with respect to export trade corporations.
26:12.0.1.1.1.0.5.134SECTION 1.972-1
     1.972-1 Consolidation of group of export trade corporations.
26:12.0.1.1.1.0.5.135SECTION 1.981-0
     1.981-0 Repeal of section 981; effective dates.
26:12.0.1.1.1.0.5.136SECTION 1.981-1
     1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
26:12.0.1.1.1.0.5.137SECTION 1.981-2
     1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
26:12.0.1.1.1.0.5.138SECTION 1.981-3
     1.981-3 Definitions and other special rules.
26:12.0.1.1.1.0.5.139SECTION 1.985-0
     1.985-0 Outline of regulation.
26:12.0.1.1.1.0.5.140SECTION 1.985-1
     1.985-1 Functional currency.
26:12.0.1.1.1.0.5.141SECTION 1.985-2
     1.985-2 Election to use the United States dollar as the functional currency of a QBU.
26:12.0.1.1.1.0.5.142SECTION 1.985-3
     1.985-3 United States dollar approximate separate transactions method.
26:12.0.1.1.1.0.5.143SECTION 1.985-4
     1.985-4 Method of accounting.
26:12.0.1.1.1.0.5.144SECTION 1.985-5
     1.985-5 Adjustments required upon change in functional currency.
26:12.0.1.1.1.0.5.145SECTION 1.985-6
     1.985-6 Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
26:12.0.1.1.1.0.5.146SECTION 1.985-7
     1.985-7 Adjustments required in connection with a change to DASTM.
26:12.0.1.1.1.0.5.147SECTION 1.985-8
     1.985-8 Special rules applicable to the European Monetary Union (conversion to euro).
26:12.0.1.1.1.0.5.148SECTION 1.986(a)-1
     1.986(a)-1 Translation of foreign income taxes for purposes of the foreign tax credit.
26:12.0.1.1.1.0.5.149SECTION 1.986(c)-1
     1.986(c)-1 Coordination with section 965.
26:12.0.1.1.1.0.5.150SECTION 1.987-0
     1.987-0 Section 987; table of contents.
26:12.0.1.1.1.0.5.151SECTION 1.987-1
     1.987-1 Scope, definitions, and special rules.
26:12.0.1.1.1.0.5.152SECTION 1.987-1T
     1.987-1T Scope, definitions, and special rules (temporary).
26:12.0.1.1.1.0.5.153SECTION 1.987-2
     1.987-2 Attribution of items to eligible QBUs; definition of a transfer and related rules.
26:12.0.1.1.1.0.5.154SECTION 1.987-3
     1.987-3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
26:12.0.1.1.1.0.5.155SECTION 1.987-3T
     1.987-3T Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
26:12.0.1.1.1.0.5.156SECTION 1.987-4
     1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
26:12.0.1.1.1.0.5.157SECTION 1.987-5
     1.987-5 Recognition of section 987 gain or loss.
26:12.0.1.1.1.0.5.158SECTION 1.987-6
     1.987-6 Character and source of section 987 gain or loss.
26:12.0.1.1.1.0.5.159SECTION 1.987-6T
     1.987-6T Character and source of section 987 gain or loss (temporary).
26:12.0.1.1.1.0.5.160SECTION 1.987-7
     1.987-7 Section 987 aggregate partnerships.
26:12.0.1.1.1.0.5.161SECTION 1.987-8
     1.987-8 Termination of a section 987 QBU.
26:12.0.1.1.1.0.5.162SECTION 1.987-8T
     1.987-8T Termination of a section 987 QBU (temporary).
26:12.0.1.1.1.0.5.163SECTION 1.987-9
     1.987-9 Recordkeeping requirements.
26:12.0.1.1.1.0.5.164SECTION 1.987-10
     1.987-10 Transition rules.
26:12.0.1.1.1.0.5.165SECTION 1.987-11
     1.987-11 Effective/applicability date.
26:12.0.1.1.1.0.5.166SECTION 1.987-12
     1.987-12 Deferral of section 987 gain or loss.
26:12.0.1.1.1.0.5.167SECTION 1.988-0
     1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents.
26:12.0.1.1.1.0.5.168SECTION 1.988-1
     1.988-1 Certain definitions and special rules.
26:12.0.1.1.1.0.5.169SECTION 1.988-1T
     1.988-1T Certain definitions and special rules (temporary).
26:12.0.1.1.1.0.5.170SECTION 1.988-2
     1.988-2 Recognition and computation of exchange gain or loss.
26:12.0.1.1.1.0.5.171SECTION 1.988-2T
     1.988-2T Recognition and computation of exchange gain or loss (temporary).
26:12.0.1.1.1.0.5.172SECTION 1.988-3
     1.988-3 Character of exchange gain or loss.
26:12.0.1.1.1.0.5.173SECTION 1.988-4
     1.988-4 Source of gain or loss realized on a section 988 transaction.
26:12.0.1.1.1.0.5.174SECTION 1.988-5
     1.988-5 Section 988(d) hedging transactions.
26:12.0.1.1.1.0.5.175SECTION 1.988-6
     1.988-6 Nonfunctional currency contingent payment debt instruments.
26:12.0.1.1.1.0.5.176SECTION 1.989(a)-1
     1.989(a)-1 Definition of a qualified business unit.
26:12.0.1.1.1.0.5.177SECTION 1.989(b)-1
     1.989(b)-1 Definition of weighted average exchange rate.
26:12.0.1.1.1.0.6SUBJGRP 6
  Domestic International Sales Corporations
26:12.0.1.1.1.0.6.178SECTION 1.991-1
     1.991-1 Taxation of a domestic international sales corporation.
26:12.0.1.1.1.0.6.179SECTION 1.992-1
     1.992-1 Requirements of a DISC.
26:12.0.1.1.1.0.6.180SECTION 1.992-2
     1.992-2 Election to be treated as a DISC.
26:12.0.1.1.1.0.6.181SECTION 1.992-3
     1.992-3 Deficiency distributions to meet qualification requirements.
26:12.0.1.1.1.0.6.182SECTION 1.992-4
     1.992-4 Coordination with personal holding company provisions in case of certain produced film rents.
26:12.0.1.1.1.0.6.183SECTION 1.993-1
     1.993-1 Definition of qualified export receipts.
26:12.0.1.1.1.0.6.184SECTION 1.993-2
     1.993-2 Definition of qualified export assets.
26:12.0.1.1.1.0.6.185SECTION 1.993-3
     1.993-3 Definition of export property.
26:12.0.1.1.1.0.6.186SECTION 1.993-4
     1.993-4 Definition of producer's loans.
26:12.0.1.1.1.0.6.187SECTION 1.993-5
     1.993-5 Definition of related foreign export corporation.
26:12.0.1.1.1.0.6.188SECTION 1.993-6
     1.993-6 Definition of gross receipts.
26:12.0.1.1.1.0.6.189SECTION 1.993-7
     1.993-7 Definition of United States.
26:12.0.1.1.1.0.6.190SECTION 1.994-1
     1.994-1 Inter-company pricing rules for DISC's.
26:12.0.1.1.1.0.6.191SECTION 1.994-2
     1.994-2 Marginal costing rules.
26:12.0.1.1.1.0.6.192SECTION 1.995-1
     1.995-1 Taxation of DISC income to shareholders.
26:12.0.1.1.1.0.6.193SECTION 1.995-2
     1.995-2 Deemed distributions in qualified years.
26:12.0.1.1.1.0.6.194SECTION 1.995-3
     1.995-3 Distributions upon disqualification.
26:12.0.1.1.1.0.6.195SECTION 1.995-4
     1.995-4 Gain on disposition of stock in a DISC.
26:12.0.1.1.1.0.6.196SECTION 1.995-5
     1.995-5 Foreign investment attributable to producer's loans.
26:12.0.1.1.1.0.6.197SECTION 1.995-6
     1.995-6 Taxable income attributable to military property.
26:12.0.1.1.1.0.6.198SECTION 1.996-1
     1.996-1 Rules for actual distributions and certain deemed distributions.
26:12.0.1.1.1.0.6.199SECTION 1.996-2
     1.996-2 Ordering rules for losses.
26:12.0.1.1.1.0.6.200SECTION 1.996-3
     1.996-3 Divisions of earnings and profits.
26:12.0.1.1.1.0.6.201SECTION 1.996-4
     1.996-4 Subsequent effect of previous disposition of DISC stock.
26:12.0.1.1.1.0.6.202SECTION 1.996-5
     1.996-5 Adjustment to basis.
26:12.0.1.1.1.0.6.203SECTION 1.996-6
     1.996-6 Effectively connected income.
26:12.0.1.1.1.0.6.204SECTION 1.996-7
     1.996-7 Carryover of DISC tax attributes.
26:12.0.1.1.1.0.6.205SECTION 1.996-8
     1.996-8 Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
26:12.0.1.1.1.0.6.206SECTION 1.997-1
     1.997-1 Special rules for subchapter C of the Code.
26:12.0.1.1.1.0.6.207SECTION 1.998-1.1000
     1.998-1.1000 [Reserved]