26 CFR Topic
export trade corporations
June 25, 2020
§
1.988-1
Certain definitions and special rules
§
1.970-1
Export trade corporations
§
1.970-2
Elections as to date of determining investments in export trade assets
§
1.970-3
Effective date of subpart G
§
1.971-1
Definitions with respect to export trade corporations
§
1.972-1
Consolidation of group of export trade corporations
§
1.981-0
Repeal of section 981; effective dates
§
1.981-1
Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977
§
1.981-2
Foreign law community income for taxable years beginning before January 1, 1967
§
1.981-3
Definitions and other special rules
§
1.985-0
Outline of regulation
§
1.985-1
Functional currency
§
1.985-2
Election to use the United States dollar as the functional currency of a QBU
§
1.985-3
United States dollar approximate separate transactions method
§
1.985-4
Method of accounting
§
1.985-5
Adjustments required upon change in functional currency
§
1.985-6
Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987
§
1.985-7
Adjustments required in connection with a change to DASTM
§
1.985-8
Special rules applicable to the European Monetary Union (conversion to euro)
§
1.986(a)-1
Translation of foreign income taxes for purposes of the foreign tax credit
§
1.986(c)-1
Coordination with section 965
§
1.987-0
Section 987; table of contents
§
1.987-1
Scope, definitions, and special rules
§
1.987-1T
Scope, definitions, and special rules (temporary)
§
1.987-2
Attribution of items to eligible QBUs; definition of a transfer and related rules
§
1.987-3
Determination of section 987 taxable income or loss of an owner of a section 987 QBU
§
1.987-3T
Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary)
§
1.987-4
Determination of net unrecognized section 987 gain or loss of a section 987 QBU
§
1.987-5
Recognition of section 987 gain or loss
§
1.987-6
Character and source of section 987 gain or loss
§
1.987-6T
Character and source of section 987 gain or loss (temporary)
§
1.987-7
Section 987 aggregate partnerships
§
1.987-8
Termination of a section 987 QBU
§
1.987-8T
Termination of a section 987 QBU (temporary)
§
1.987-9
Recordkeeping requirements
§
1.987-10
Transition rules
§
1.987-11
Effective/applicability date
§
1.987-12
Deferral of section 987 gain or loss
§
1.988-0
Taxation of gain or loss from a section 988 transaction; Table of Contents
§
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
§
1.989(a)-1
Definition of a qualified business unit
§
1.989(b)-1
Definition of weighted average exchange rate
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