Subjgrp 9. miscellaneous provisions

• § 1.891 - Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
• § 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).
• § 1.892-4T - 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 International Settlements, from obligations of the United States or from bank deposits.
• § 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.
• § 1.897-2 - United States real property holding corporations.
• § 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i).
• § 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 other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
• § 1.897-7 - Treatment of certain partnership interests, trusts and estates under section 897(g).
• § 1.897-7T - Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
• § 1.897-8T - Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to (temporary).
• § 1.897-9T - Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
• § 1.897(l)-1 - Exception for interests held by foreign pension funds.