Treasury Regulations (26 C.F.R.)
26 CFR § 1.884-3T
Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
Official textecfr.govlast amended
Source: view the official text
In this part (40 sections)
- 1.881-2 · Taxation of foreign corporations not engaged in U.S. business.
- 1.881-3 · Conduit financing arrangements.
- 1.881-4 · Recordkeeping requirements concerning conduit financing…
- 1.881-5 · Exception for certain possessions corporations.
- 1.882-0 · Table of contents.
- 1.882-1 · Taxation of foreign corporations engaged in U.S. business or…
- 1.882-2 · Income of foreign corporations treated as effectively…
- 1.882-3 · Gross income of a foreign corporation.
- 1.882-4 · Allowance of deductions and credits to foreign corporations.
- 1.882-5 · Determination of interest deduction.
- 1.883-0 · Outline of major topics.
- 1.883-1 · Exclusion of income from the international operation of ships…
- 1.883-2 · Treatment of publicly-traded corporations.
- 1.883-3 · Treatment of controlled foreign corporations.
- 1.883-4 · Qualified shareholder stock ownership test.
- 1.883-5 · Effective/applicability dates.
- 1.884-0 · Overview of regulation provisions for section 884.
- 1.884-1 · Branch profits tax.
- 1.884-2 · Special rules for termination or incorporation of a U.S.…
- 1.884-2T · Special rules for termination or incorporation of a U.S.…
- 1.884-3T · Coordination of branch profits tax with second-tier…
- 1.884-4 · Branch-level interest tax.
- 1.884-5 · Qualified resident.
- 1.891 · Statutory provisions; doubling of rates of tax on citizens and…
- 1.892-1T · Purpose and scope of regulations (temporary regulations).
- 1.892-2T · Foreign government defined (temporary regulations).
- 1.892-3 · Income of foreign governments.
- 1.892-3T · Income of foreign governments (temporary regulations).
- 1.892-4 · Commercial activities.
- 1.892-4T · Commercial activities (temporary regulations).
- 1.892-5 · Controlled commercial entity.
- 1.892-5T · Controlled commercial entity (temporary regulations).
- 1.892-6T · Income of international organizations (temporary…
- 1.892-7T · Relationship to other Internal Revenue Code sections…
- 1.893-1 · Compensation of employees of foreign governments or…
- 1.894-1 · Income affected by treaty.
- 1.895-1 · Income derived by a foreign central bank of issue, or by Bank…
- 1.897-1 · Taxation of foreign investment in United States real property…
- 1.897-2 · United States real property holding corporations.
- 1.897-3 · Election by foreign corporation to be treated as a domestic…