Treasury Regulations (26 C.F.R.)
26 CFR § 301.269B-1
Stapled foreign corporations.
In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal Revenue Code. For provisions concerning taxes other than income for which the stapled foreign corporation is liable, apply the same rules as set forth in § 1.269B-1(a) through (f)(1)(i), and (g) of this Chapter, except that references to income tax shall be replaced with the term tax. In addition, for purposes of collecting those taxes solely from the stapled foreign corporation, the term tax means any tax liability imposed on a domestic corporation under title 26 of the United States Code, including additions to tax, additional amounts, penalties, and interest related to that tax liability.
[T.D. 9216, 70 FR 43760, July 29, 2005]
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In this part (40 sections)
- 301.269B-1 · Stapled foreign corporations.
- 301.1474-1 · Required use of electronic form for financial institutions…
- 301.6001-1 · Notice or regulations requiring records, statements, and…
- 301.6011-1 · General requirement of return, statement or list.
- 301.6011-2 · Required use of electronic form.
- 301.6011-3 · Required use of electronic form for partnership returns.
- 301.6011-5 · Required use of electronic form for corporate income tax…
- 301.6011-6 · Statement of series and series organizations [Reserved]
- 301.6011-7 · Specified tax return preparers required to file individual…
- 301.6011-10 · Certain organizations, including trusts, required to file…
- 301.6011-11 · Required use of electronic form for certain returns for…
- 301.6011-12 · Required use of electronic form for returns of certain…
- 301.6011-13 · Required use of electronic form for split-interest trust…
- 301.6011-14 · Required use of electronic form or other machine-readable…
- 301.6011-15 · Required use of electronic form for withholding tax…
- 301.6011(g)-1 · (g)-1 Disclosure by taxable party to the tax-exempt…
- 301.6012-1 · Persons required to make returns of income.
- 301.6012-2 · Required use of electronic form for income tax returns of…
- 301.6013-1 · Joint returns of income tax by husband and wife.
- 301.6014-1 · Income tax return—tax not computed by taxpayer.
- 301.6015-1 · Declaration of estimated income tax by individuals.
- 301.6016-1 · Declarations of estimated income tax by corporations.
- 301.6017-1 · Self-employment tax returns.
- 301.6018-1 · Estate tax returns.
- 301.6019-1 · Gift tax returns.
- 301.6020-1 · Returns prepared or executed by the Commissioner or other…
- 301.6021-1 · Listing by district directors of taxable objects owned by…
- 301.6031(a)-1 · (a)-1 Return of partnership income.
- 301.6032-1 · Returns of banks with respect to common trust funds.
- 301.6033-1 · Returns by exempt organizations.
- 301.6033-4 · Required filing in electronic form for returns by…
- 301.6033-5 · Disclosure by tax-exempt entities that are parties to…
- 301.6034-1 · Returns by trusts described in section 4947(a)(2) or…
- 301.6036-1 · Notice required of executor or of receiver or other like…
- 301.6037-1 · Return of electing small business corporation.
- 301.6037-2 · Required use of electronic form for returns of electing…
- 301.6038-1 · Information returns required of U.S. persons with respect…
- 301.6039-1 · Information returns and statements required in connection…
- 301.6039E-1 · Information reporting by passport applicants.
- 301.6041-1 · Returns of information regarding certain payments.