26 CFR Topic
foreign corporations
June 25, 2020
§
1.881-0
Table of contents
§
1.881-1
Manner of taxing foreign corporations
§
1.881-2
Taxation of foreign corporations not engaged in U.S. business
§
1.881-3
Conduit financing arrangements
§
1.881-4
Recordkeeping requirements concerning conduit financing arrangements
§
1.881-5
Exception for certain possessions corporations
§
1.882-0
Table of contents
§
1.882-1
Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income
§
1.882-2
Income of foreign corporations treated as effectively connected with U.S. business
§
1.882-3
Gross income of a foreign corporation
§
1.882-4
Allowance of deductions and credits to foreign corporations
§
1.882-5
Determination of interest deduction
§
1.883-0
Outline of major topics
§
1.883-1
Exclusion of income from the international operation of ships or aircraft
§
1.883-2
Treatment of publicly-traded corporations
§
1.883-3
Treatment of controlled foreign corporations
§
1.883-4
Qualified shareholder stock ownership test
§
1.883-5
Effective/applicability dates
§
1.884-0
Overview of regulation provisions for section 884
§
1.884-1
Branch profits tax
§
1.884-2
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
§
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)
§
1.884-3T
Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
§
1.884-4
Branch-level interest tax
§
1.884-5
Qualified resident
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