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6 results for "956"

Showing top 6 matches in Treasury Regulations.

§ 1.956-1
Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
§ 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).
§ 1.956-2
Definition of United States property.
§ 1.956-2T
Definition of United States Property (temporary).
§ 1.956-3
Certain trade or service receivables acquired from United States persons.
§ 1.956-4
Certain rules applicable to partnerships.