26 CFR Part 4
TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
June 25, 2020
§
4.954-0
Introduction
§
4.954-1
Foreign base company income; taxable years beginning after December 31, 1986
§
4.954-2
Foreign personal holding company income; taxable years beginning after December 31, 1986
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