26 CFR Topic
miscellaneous provisions
June 25, 2020
§
1.6115-1
Disclosure requirements for quid pro quo contributions
§
1.891
Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries
§
1.892-1T
Purpose and scope of regulations (temporary regulations)
§
1.892-2T
Foreign government defined (temporary regulations)
§
1.892-3
Income of foreign governments
§
1.892-3T
Income of foreign governments (temporary regulations)
§
1.892-4T
Commercial activities (temporary regulations)
§
1.892-5
Controlled commercial entity
§
1.892-5T
Controlled commercial entity (temporary regulations)
§
1.892-6T
Income of international organizations (temporary regulations)
§
1.892-7T
Relationship to other Internal Revenue Code sections (temporary regulations)
§
1.893-1
Compensation of employees of foreign governments or international organizations
§
1.894-1
Income affected by treaty
§
1.895-1
Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits
§
1.897-1
Taxation of foreign investment in United States real property interests, definition of terms
§
1.897-2
United States real property holding corporations
§
1.897-3
Election by foreign corporation to be treated as a domestic corporation under section 897(i)
§
1.897-4AT
Table of contents (temporary)
§
1.897-5
Corporate distributions
§
1.897-5T
Corporate distributions (temporary)
§
1.897-6T
Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary)
§
1.897-7T
Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary)
§
1.897-8T
Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to §1.897-3 (temporary)
§
1.897-9T
Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary)
§
1.6102-1
Computations on returns or other documents
§
1.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
§
1.6107-2
Form and manner of furnishing copy of return and retaining copy or record
§
1.6109-1
Identifying numbers
§
1.6109-2
Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements
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.
