26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart J: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter N / PART III / Subpart J / Front Matter   Next >>
 
26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart J: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart J-Foreign Currency Transactions
Jump To: MiscellaneousAmendments

Subpart J-Foreign Currency Transactions

Sec.
985.
Functional currency.
986.
Determination of foreign taxes and foreign corporation's earnings and profits.
987.
Branch transactions.
988.
Treatment of certain foreign currency transactions.
989.
Other definitions and special rules.

        

Editorial Notes

Amendments

1988- Pub. L. 100–647, title I, §1012(v)(1)(C), Nov. 10, 1988, 102 Stat. 3529 , added item 986 and struck out former item 986 "Determination of foreign corporation's earnings and profits and foreign taxes".