Subjgrp 5. export trade corporations
- § 1.970-1 - Export trade corporations.
- § 1.970-2 - Elections as to date of determining investments in export trade assets.
- § 1.970-3 - Effective date of subpart G.
- § 1.971-1 - Definitions with respect to export trade corporations.
- § 1.972-1 - Consolidation of group of export trade corporations.
- § 1.981-0 - Repeal of section 981; effective dates.
- § 1.981-1 - Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
- § 1.981-2 - Foreign law community income for taxable years beginning before January 1, 1967.
- § 1.981-3 - Definitions and other special rules.
- § 1.985-0 - Outline of regulation.
- § 1.985-1 - Functional currency.
- § 1.985-2 - Election to use the United States dollar as the functional currency of a QBU.
- § 1.985-3 - United States dollar approximate separate transactions method.
- § 1.985-4 - Method of accounting.
- § 1.985-5 - Adjustments required upon change in functional currency.
- § 1.985-6 - Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
- § 1.985-7 - Adjustments required in connection with a change to DASTM.
- § 1.985-8 - Special rules applicable to the European Monetary Union (conversion to euro).
- § 1.986(a)-1 - Translation of foreign income taxes for purposes of the foreign tax credit.
- § 1.986(c)-1 - Coordination with section 965.
- § 1.987-0 - Section 987; table of contents.
- § 1.987-1 - Scope, definitions, and special rules.
- § 1.987-1T - Scope, definitions, and special rules (temporary).
- § 1.987-2 - Attribution of items to eligible QBUs; definition of a transfer and related rules.
- § 1.987-3 - Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
- § 1.987-3T - Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
- § 1.987-4 - Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
- § 1.987-5 - Recognition of section 987 gain or loss.
- § 1.987-6 - Character and source of section 987 gain or loss.
- § 1.987-6T - Character and source of section 987 gain or loss (temporary).
- § 1.987-7 - Section 987 aggregate partnerships.
- § 1.987-8 - Termination of a section 987 QBU.
- § 1.987-8T - Termination of a section 987 QBU (temporary).
- § 1.987-9 - Recordkeeping requirements.
- § 1.987-10 - Transition rules.
- § 1.987-11 - Effective/applicability date.
- § 1.987-12 - Deferral of section 987 gain or loss.
- § 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.
- § 1.988-1 - Certain definitions and special rules.
- § 1.988-1T - Certain definitions and special rules (temporary).
- § 1.988-2 - Recognition and computation of exchange gain or loss.
- § 1.988-2T - Recognition and computation of exchange gain or loss (temporary).
- § 1.988-3 - Character of exchange gain or loss.
- § 1.988-4 - Source of gain or loss realized on a section 988 transaction.
- § 1.988-5 - Section 988(d) hedging transactions.
- § 1.988-6 - Nonfunctional currency contingent payment debt instruments.
- § 1.989(a)-1 - Definition of a qualified business unit.
- § 1.989(b)-1 - Definition of weighted average exchange rate.