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Title 26–Internal Revenue

(This book contains Part 1, $$ 1.851 to 1.1200)

Part

CHAPTER - Internal Revenue Service, Department of the Treasury (con

tinued)

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 Gross income of foreign corporations. 1.882–3 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.

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 corpora

tions (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. 1904–3 Carryback and carryover of unused foreign tax by husband and wife. 1.905 Statutory provisions; applicable rules. 1.905–1 When credit for taxes may be taken. 1.905-2 Conditions of allowance of credit. 1.905–3 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 serv

ices performed before 1963. 1.911-2 Earned income from sources without the United States attributable to serv

ices 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.

WESTERN HEMISPHERE TRADE CORPORATIONS 1.921 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

Kong. 1.943—1 Withholding by a China Trade Act corporation.

CONTROLLED FOREIGN CORPORATIONS 1.951 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 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 Gross income of foreign corporations. 1.882–3 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.

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 corpora

tions (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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