All IRC Regulations

7 results for "955"

Showing top 7 matches in Treasury Regulations.

§ 1.955-0
Effective dates.
§ 1.955-1
Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
§ 1.955-2
Amount of a controlled foreign corporation's qualified investments in less developed countries.
§ 1.955-3
Election as to date of determining qualified investments in less developed countries.
§ 1.955-4
Definition of less developed country.
§ 1.955-5
Definition of less developed country corporation.
§ 1.955-6
Gross income from sources within less developed countries.