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Title 26-Internal Revenue

(This book contains Part 1, 88 1.851 to 1.1200)

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CHAPTER 1- Internal Revenue Service, Department of the Treasury (con

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CHAPTER INTERNAL REVENUE SERVICE
DEPARTMENT OF THE TREASURY

(Continued)

(Part 1, 88 1.851 to 1.1200)

SUBCHAPTER A—INCOME TAX (continued) Part 1 Income tax; taxable years beginning after December 31, 1953 (continued) Supplementary Publications: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco raz Regulations, and Regulations Under Tax Conventions.

SUBCHAPTER A-INCOME TAX (Continued)

PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31,

1953 (Continued)

Normal Taxes and Surtaxes (Continued)

REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

Sec. 1.851 Statutory provisions; definition of regulated investment company. 1.851–1 Definition of regulated investment company. 1.851-2 Limitations. 1.851–3 Rules applicable to section 851(b) (4). 1.851-4 Determination of status. 1.851–5 Examples. 1.851–6 Investment companies furnishing capital to development corporations. 1.852 Statutory provisions; taxation of regulated investment companies and their

shareholders. 1.852–1 Taxation of regulated investment companies. 1.852–2 Method of taxation of regulated investment companies. 1.852–3 Investment company taxable income. 1.852-4 Method of taxation of shareholders of regulated investment companies. 1.852–5 Earnings and profits of a regulated investment company, 1.852–6 Records to be kept for purpose of determining whether a corporation

claiming to be a regulated investment company is a personal holding company. 1.852–7 Additional information required in returns of shareholders. 1.852–8 Information returns. 1.852–9 Special procedural requirements applicable to designation under section

852(b) (3) (D). 1.852–10 Distributions in redemption of Interests in unit investment trusts. 1.853 Statutory provisions; foreign tax credit allowed to shareholders. 1.853–1 Foreign tax credit allowed to shareholders. 1.853–2 Effect of election, 1.863–3 Notice to shareholders. 1.853-4 Manner of making election.

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Sec.
1.854 Statutory provisions; limitations applicable to dividends received from reg-

ulated investment company.
1.854–1 Limitations applicable to dividends received from regulated investment

company. 1.854–2 Notice to shareholders. 1.854_3 Definitions. 1.855 Statutory provisions; dividends paid by regulated investment company after

close of taxable year. 1.855–1 Dividends paid by regulated investment company after close of taxable year.

REAL ESTATE INVESTMENT TRUSTS 1.856 Statutory provisions; definition of real estate investment trust. 1.856–1 Definition of real estate investment trust. 1.856–2 Limitations. 1.856–3 Definitions. 1.856–4 Rents from real property. 1.857 Statutory provisions; taxation of real estate investment trusts and their

beneficiaries. 1.857-1 Taxation of real estate investment trusts. 1.857-2 Method of taxation of real estate investment trusts. 1.857-3 Real estate investment trust taxable income. 1.857-4 Method of taxation of shareholders of real estate investment trusts. 1.857–5 Earnings and profits of a real estate investment trust. 1.857–6 Records to be kept by a real estate investment trust. 1.857–7 Information required in returns of shareholders. 1.857-8 Information returns. 1.858 Statutory provisions; dividends paid by real estate investment trust after

close of taxable year. 1.858–1 Dividends paid by real estate investment trust after close of taxable year.

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TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES

DETERMINATION OF SOURCES OF INCOME

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1.861 Statutory provisions; income from sources within the United States.
1.861-1 Income from sources within the United States.
1.861-2 Interest.
1.861-3 Dividends.
1.8614 Compensation for labor or personal services.
1.861-5 Rentals and royalties.
1.861–6 Sale of real property.
1.861–7 Sale of personal property.
1.861-8 Computation of taxable income from sources within the United States.
1.862 Statutory provisions; income from sources without the United States.
1.862-1 Income specifically from sources without the United States.
1.863 Statutory provisions; items not specified in section 861 or 862.
1.863-1 Allocation of gross income under section 863(a).
1.863–2 Income derived partly from sources within and partly from sources

without the United States.
1.863-3 Income from the sale of personal property derived partly from within and

partly from without the United States. 1.863-4 Transportation service. 1.863-5 Telegraph and cable services. 1.863-6 Income from sources within a foreign country or possession of the United

States. 1.864 Statutory provisions; definitions, 1.864-1 Meaning of sale. 1.864-2 Trade or business within the United States.

NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

NONRESIDENT ALIEN INDIVIDUALS 1.871 Statutory provisions; tax on nonresident alien individuals. 1.871-1 Taxation of aliens. 1.871–2 Determining residence of alien individuals. 1.871-3 Residence of alien seamen.

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Sec.
1.8714 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.

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INCOME FROM SOURCES WITHOUT THE UNITED STATES

FOREIGN TAX CREDIT

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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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