U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i8
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 9
Foreign Personal Holding Companies
Subjgrp 9. Foreign Personal Holding Companies
§ 1.551-1 - General rule.
§ 1.551-2 - Amount included in gross income.
