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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
1904-3
1.905 Statutory provisions; applicable rules.

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.

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