1. Regulations
  2. title 26
  3. chapter I-i10
  4. part 1
  5. subjgrp 8
  6. § 1.884-3T

View all text of Subjgrp 8 [§ 1.881-0 - § 1.884-5]

§ 1.884-3T - Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.884-3T