All IRC Regulations

6 results for "884"

Showing top 6 matches in Treasury Regulations.

§ 1.884-0
Overview of regulation provisions for section 884.
§ 1.884-1
Branch profits tax.
§ 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
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).
§ 1.884-4
Branch-level interest tax.
§ 1.884-5
Qualified resident.