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Treasury Regulations (26 C.F.R.)

26 CFR § 1.907(e)-1

[Reserved]

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In this part (40 sections)
  1. 1.904(g)-1 · Overall domestic loss and the overall domestic loss…
  2. 1.904(g)-2 · Recapture of overall domestic losses.
  3. 1.904(g)-3 · Ordering rules for the allocation of net operating losses,…
  4. 1.904(i)-0 · Outline of regulation provisions.
  5. 1.904(i)-1 · Limitation on use of deconsolidation to avoid foreign tax…
  6. 1.904(j)-0 · Outline of regulation provisions.
  7. 1.904(j)-1 · Certain individuals exempt from foreign tax credit…
  8. 1.905-1 · When credit for foreign income taxes may be taken.
  9. 1.905-2 · Conditions of allowance of credit.
  10. 1.905-3 · Adjustments to U.S. tax liability and to current earnings and…
  11. 1.905-4 · Notification of foreign tax redetermination.
  12. 1.905-5 · Foreign tax redeterminations of foreign corporations that…
  13. 1.907-0 · Outline of regulation provisions for section 907.
  14. 1.907(a)-0 · Introduction (for taxable years beginning after December…
  15. 1.907(a)-1 · Reduction in taxes paid on FOGEI (for taxable years…
  16. 1.907(b)-1 · Reduction of creditable FORI taxes (for taxable years…
  17. 1.907(c)-1 · Definitions relating to FOGEI and FORI (for taxable years…
  18. 1.907(c)-2 · Section 907(c)(3) items (for taxable years beginning after…
  19. 1.907(c)-3 · FOGEI and FORI taxes (for taxable years beginning after…
  20. 1.907(d)-1 · Disregard of posted prices for purposes of chapter 1 of…
  21. 1.907(e)-1 · [Reserved]
  22. 1.907(f)-1 · Carryback and carryover of credits disallowed by section…
  23. 1.908 · [Reserved]
  24. 1.909-0 · Outline of regulation provisions for section 909.
  25. 1.909-1 · Definitions and special rules.
  26. 1.909-2 · Splitter arrangements.
  27. 1.909-3 · Rules regarding related income and split taxes.
  28. 1.909-4 · Coordination rules.
  29. 1.909-5 · 2011 and 2012 splitter arrangements.
  30. 1.909-6 · Pre-2011 foreign tax credit splitting events.
  31. 1.910 · [Reserved]
  32. 1.911-1 · Partial exclusion for earned income from sources within a…
  33. 1.911-2 · Qualified individuals.
  34. 1.911-3 · Determination of amount of foreign earned income to be…
  35. 1.911-4 · Determination of housing cost amount eligible for exclusion…
  36. 1.911-5 · Special rules for married couples.
  37. 1.911-6 · Disallowance of deductions, exclusions, and credits.
  38. 1.911-7 · Procedural rules.
  39. 1.911-8 · Former deduction for certain expenses of living abroad.
  40. 1.912-1 · Exclusion of certain cost-of-living allowances.
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