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Treasury Regulations (26 C.F.R.)

26 CFR § 1.927(d)-1

[Reserved]

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In this part (40 sections)
  1. 1.909-2 · Splitter arrangements.
  2. 1.909-3 · Rules regarding related income and split taxes.
  3. 1.909-4 · Coordination rules.
  4. 1.909-5 · 2011 and 2012 splitter arrangements.
  5. 1.909-6 · Pre-2011 foreign tax credit splitting events.
  6. 1.910 · [Reserved]
  7. 1.911-1 · Partial exclusion for earned income from sources within a…
  8. 1.911-2 · Qualified individuals.
  9. 1.911-3 · Determination of amount of foreign earned income to be…
  10. 1.911-4 · Determination of housing cost amount eligible for exclusion…
  11. 1.911-5 · Special rules for married couples.
  12. 1.911-6 · Disallowance of deductions, exclusions, and credits.
  13. 1.911-7 · Procedural rules.
  14. 1.911-8 · Former deduction for certain expenses of living abroad.
  15. 1.912-1 · Exclusion of certain cost-of-living allowances.
  16. 1.912-2 · Exclusion of certain allowances of Foreign Service personnel.
  17. 1.921-1T · Temporary regulations providing transition rules for DISCs…
  18. 1.921-2 · Foreign Sales Corporation—general rules.
  19. 1.927(a)-1T · Temporary regulations; definition of export property.
  20. 1.927(b)-1T · [Reserved]
  21. 1.927(d)-1 · [Reserved]
  22. 1.927(d)-2T · Temporary regulations; definitions and special rules…
  23. 1.931-1 · Exclusion of certain income from sources within Guam,…
  24. 1.932-1 · Coordination of United States and Virgin Islands income taxes.
  25. 1.933-1 · Exclusion of certain income from sources within Puerto Rico.
  26. 1.934-1 · Limitation on reduction in income tax liability incurred to…
  27. 1.935-1 · Coordination of individual income taxes with Guam and the…
  28. 1.936-1 · Elections.
  29. 1.936-4 · Intangible property income in the absence of an election out.
  30. 1.936-5 · Intangible property income when an election out is made:…
  31. 1.936-6 · Intangible property income when an election out is made: Cost…
  32. 1.936-7 · Manner of making election under section 936 (h)(5); special…
  33. 1.936-8T · Qualified possession source investment income (temporary).…
  34. 1.936-9T · Source of qualified possession source investment income…
  35. 1.936-10 · Qualified investments.
  36. 1.936-11 · New lines of business prohibited.
  37. 1.937-1 · Bona fide residency in a possession.
  38. 1.937-2 · Income from sources within a possession.
  39. 1.937-3 · Income effectively connected with the conduct of a trade or…
  40. 1.951-1 · Amounts included in gross income of United States…
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