1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter N - Tax Based on Income From Sources Within or Without the United States
  6. Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
  7. 26 USC Subpart J
26 USC Subpart J
Foreign Currency Transactions
October 30, 2020
§
985
Functional currency
§
986
Determination of foreign taxes and foreign corporation's earnings and profits
§
987
Branch transactions
§
988
Treatment of certain foreign currency transactions
§
989
Other definitions and special rules
Previous
Subpart I Admissibility of Documentation Maintained in Foreign Countries

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC