1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - foreign corporations
  6. 26 CFR § 1.884-3T
26 CFR § 1.884-3T
Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
June 25, 2020
CFR
Previous
§ 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)
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§ 1.884-4 Branch-level interest tax

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