export trade corporations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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,…
- § 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
- § 1.981-3 Definitions and other special rules.
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