All IRC Regulations

9 results for "988"

Showing top 9 matches in Treasury Regulations.

§ 1.988-0
Taxation of gain or loss from a section 988 transaction; Table of Contents.
§ 1.988-1
Certain definitions and special rules.
§ 1.988-1T
Certain definitions and special rules (temporary).
§ 1.988-2
Recognition and computation of exchange gain or loss.
§ 1.988-2T
Recognition and computation of exchange gain or loss (temporary).
§ 1.988-3
Character of exchange gain or loss.
§ 1.988-4
Source of gain or loss realized on a section 988 transaction.
§ 1.988-5
Section 988(d) hedging transactions.
§ 1.988-6
Nonfunctional currency contingent payment debt instruments.