foreign corporations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.882-2 Income of foreign corporations treated as effectively connected with U.S.…
- § 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…
- § 1.884-2T Special rules for termination or incorporation of a U.S. trade or business…
- § 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary).…
- § 1.884-4 Branch-level interest tax.
- § 1.884-5 Qualified resident.
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