Title 26-Internal Revenue (This book contains Part 1, §§ 1.851 to 1.1200) Part CHAPTER 1-Internal Revenue Service, Department of the Treasury (continued) 1 Sec. 1.871-4 Proof of residence of aliens. 1.871-5 Loss of residence by an alien. 1.871-6 Duty of employer to determine status of alien employee. 1.871-7 Tax on nonresident alien individuals. 1.871-8 Definition of engaging in trade or business within the United States. 1.872 Statutory provisions; gross income. 1.872-1 Gross income of nonresident alien individuals. 1.872-2 Exclusions from gross income of nonresident alien individuals. 1.873 Statutory provisions; deductions. 1.873-1 Deductions allowed nonresident alien individuals. 1.874 Statutory provisions; allowance of deductions and credits. 1.874-1 Allowances of deductions and credits to nonresident alien individuals. 1.875 Statutory provisions; partnerships. 1.875-1 Partnerships. 1.876 Statutory provisions; alien residents of Puerto Rico. 1.876-1 Alien residents of Puerto Rico. 1.877 Statutory provisions; certain foreign exempt organizations. FOREIGN CORPORATIONS 1.881 Statutory provisions; tax on foreign corporations not engaged in business in the United States. 1.881-1 Taxation of foreign corporations. 1.881-2 Tax on nonresident foreign corporations. 1.882 Statutory provisions; tax on resident foreign corporations. 1.882-1 Tax on resident foreign corporations. 1.882-2 1.882-3 1.882-4 Gross income of foreign corporations. Deductions allowed foreign corporations. Allowance of deductions to foreign corporations. 1.883 Statutory provisions; exclusions from gross income. 1.883-1 Exclusions from gross income of foreign corporations. 1.884 Statutory provisions; cross references. MISCELLANEOUS PROVISIONS 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries. 1.892 Statutory provisions; income of foreign governments and of international organizations. 1.892-1 Income of foreign governments and international organizations. 1.893 Statutory provisions; compensation of employees of foreign governments or international organizations. 1.893-1 Compensation of employees of foreign governments or international organizations. 1.894 Statutory provisions; income exempt under treaty. 1.894-1 Income exempt under treaty. 1.895 Statutory provisions; income derived by a foreign central bank of issue from obligations of the United States. 1.895-1 Income derived by a foreign central bank of issue from obligations of the United States. INCOME FROM SOURCES WITHOUT THE UNITED STATES FOREIGN TAX CREDIT 1.901 Statutory provisions; taxes of foreign countries and of possessions of the United States. 1.901-1 Allowance of credit for taxes. 1.901-2 Definitions. 1.902 Statutory provisions; credit for corporate stockholder in foreign corporation. 1.902-1 Credit for domestic corporate shareholder of a foreign corporation (before amendment by Revenue Act of 1962). 1.902-2 Special rules for payments from certain wholly-owned foreign corporations (before amendment by Revenue Act of 1962). 1.902-3 Credit for domestic corporate shareholder of a foreign corporation (after amendment by Revenue Act of 1962). 1.902-4 Definition of less developed country corporation for purposes of section 902. Sec. 1.902-5 Effective dates for the application of section 902 (as amended by Revenue Act of 1962). 1.903 Statutory provisions; credit for taxes in lieu of income, etc., taxes. 1.903-1 Definition of taxes in lieu of income, war profits, or excess profits taxes. 1.904 Statutory provisions; limitation on credit. 1.904-1 Limitation on credit for foreign taxes. 1.904-2 Carryback and carryover of unused foreign tax. Carryback and carryover of unused foreign tax by husband and wife. 1.905-1 When credit for taxes may be taken. 1.905-2 1.905-3 Conditions of allowance of credit. Redetermination of the tax when credit proves incorrect. 1.905-4 Credit for taxes accrued but not paid. 1.905-5 Credit for United Kingdom income taxes paid with respect to royalties. EARNED INCOME OF CITIZENS OF UNITED STATES 1.911 Statutory provisions; earned income from sources without the United States. 1.911-1 Earned income from sources without the United States attributable to services performed before 1963. 1.911-2 Earned income from sources without the United States attributable to services performed after 1962. 1.912 Statutory provisions; exemption for certain allowances. 1.912-1 Exclusion of certain cost-of-living allowances. 1.912-2 Exclusion of certain allowances of Foreign Service personnel. 1.921 WESTERN HEMISPHERE TRADE CORPORATIONS Statutory provisions; definition of Western Hemisphere trade corporations. 1.921-1 Definition of Western Hemisphere trade corporation. 1.922 Statutory provisions; special deduction. 1.922-1 Special deduction of Western Hemisphere trade corporation. POSSESSIONS OF THE UNITED STATES 1.931 Statutory provisions; income from sources within possessions of the United States. 1.931-1 Citizens of the United States and domestic corporations deriving income from sources within a certain possession of the United States. 1.932 Statutory provisions; taxation of citizens of possessions of the United States. 1.932-1 Status of citizens of United States possessions. 1.933 Statutory provisions; income from sources within Puerto Rico. 1.933-1 Exclusion of certain income from sources within Puerto Rico. 1.934 Statutory provisions; limitation on reduction in income tax liability incurred to the Virgin Islands. 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands. CHINA TRADE ACT CORPORATIONS 1.941 Statutory provisions; special deduction for China Trade Act corporations. 1.941-1 Special deduction for China Trade Act corporations. 1.941-2 Meaning of terms used in connection with China Trade Act corporations. 1.941-3 Illustration of principles. 1.942 Statutory provisions; disallowance of foreign tax credit. 1.943 Statutory provisions; exclusion of dividends to residents of Formosa or Hong 1.943-1 Withholding by a China Trade Act corporation. 1.951 Kong. CONTROLLED FOREIGN CORPORATIONS Statutory provisions; amounts included in gross income of United States shareholders. 1.951-1 Amounts included in gross income of United States shareholders. 1.951-2 Coordination of subpart F with election of a foreign investment company to distribute income. 1.951-3 Coordination of subpart F with foreign personal holding company pro visions. 1.952 Statutory provisions; subpart Fincome defined. 1.952-1 Subpart F income defined. Sec. 1.871-4 Proof of residence of aliens. 1.871-5 Loss of residence by an alien. 1.871-6 Duty of employer to determine status of alien employee. 1.871-7 Tax on nonresident alien individuals. 1.871-8 Definition of engaging in trade or business within the United States. 1.872 Statutory provisions; gross income. 1.872-1 Gross income of nonresident alien individuals. 1.872-2 Exclusions from gross income of nonresident alien individuals. 1.873 Statutory provisions; deductions. 1.873-1 Deductions allowed nonresident alien individuals. 1.874 Statutory provisions; allowance of deductions and credits. 1.874-1 Allowances of deductions and credits to nonresident alien individuals. 1.875 Statutory provisions; partnerships. 1.875-1 1.876 Partnerships. Statutory provisions; alien residents of Puerto Rico. 1.876-1 Alien residents of Puerto Rico. 1.877 Statutory provisions; certain foreign exempt organizations. FOREIGN CORPORATIONS 1.881 Statutory provisions; tax on foreign corporations not engaged in business in the United States. 1.881-1 Taxation of foreign corporations. 1.881-2 Tax on nonresident foreign corporations. 1.882 Statutory provisions; tax on resident foreign corporations. 1.882-1 Tax on resident foreign corporations. 1.882-2 1.882-3 Gross income of foreign corporations. Deductions allowed foreign corporations. 1.882-4 Allowance of deductions to foreign corporations. 1.883 Statutory provisions; exclusions from gross income. 1.883-1 Exclusions from gross income of foreign corporations. 1.884 Statutory provisions; cross references. 1.891 1.892 MISCELLANEOUS PROVISIONS Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries. Statutory provisions; income of foreign governments and of international organizations. 1.892-1 Income of foreign governments and international organizations. 1.893 Statutory provisions; compensation of employees of foreign governments or international organizations. 1.893-1 Compensation of employees of foreign governments or international organizations. 1.894 Statutory provisions; income exempt under treaty. 1.894-1 Income exempt under treaty. 1.895 Statutory provisions; income derived by a foreign central bank of issue from obligations of the United States. 1.895-1 Income derived by a foreign central bank of issue from obligations of the United States. INCOME FROM SOURCES WITHOUT THE UNITED STATES FOREIGN TAX CREDIT 1.901 Statutory provisions; taxes of foreign countries and of possessions of the United States. 1.901-1 Allowance of credit for taxes. 1.901-2 Definitions. 1.902 Statutory provisions; credit for corporate stockholder in foreign corporation. 1.902-1 Credit for domestic corporate shareholder of a foreign corporation (before amendment by Revenue Act of 1962). 1.902-2 Special rules for payments from certain wholly-owned foreign corporations (before amendment by Revenue Act of 1962). 1.902-3 Credit for domestic corporate shareholder of a foreign corporation (after amendment by Revenue Act of 1962). 1.902-4 Definition of less developed country corporation for purposes of section 902. |