miscellaneous provisions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of…
- § 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).
- § 1.892-4 Commercial activities.
- § 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…
- § 1.897-1 Taxation of foreign investment in United States real property interests,…
- § 1.897-2 United States real property holding corporations.
- § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under…
- § 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…
- § 1.897-7 Treatment of certain partnership interests, trusts and estates under section…
- § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property…
- § 1.897-8T Status as a U.S. real property holding corporation as a condition for…
- § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of…
- § 1.897(l)-1 Exception for interests held by foreign pension funds.
Get a plain-English answer with a citation back to this text.
Ask AI about this code