Subjgrp 8. foreign corporations
- § 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 corporations treated as having effectively connected income.
- § 1.882-2 - Income of foreign corporations treated as effectively connected with U.S. business.
- § 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 liquidation or reorganization of a foreign corporation or its domestic subsidiary.
- § 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary).
- § 1.884-3T - Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
- § 1.884-4 - Branch-level interest tax.
- § 1.884-5 - Qualified resident.