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controlled foreign corporations

§ 1.954-5 Increase in qualified investments in less developed countries; taxable years…

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

For rules applicable to taxable years of controlled foreign corporations beginning before January 1, 1976, see section 954(b)(1) (as in effect before the enactment of the Tax Reduction Act of 1975) and 26 CFR 1.954-5 (Revised as of April 1, 1975).

[T.D. 7893, 48 FR 22508, May 19, 1983]

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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