26 CFR Part 4

3 sections.

§ 4.954-0
§ 4.954-0 Introduction.
§ 4.954-1
§ 4.954-1 Foreign base company income; taxable years beginning after December 31, 1986.
§ 4.954-2
§ 4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986.

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