26 U.S.C. § 902
Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221
[§ 902. Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]
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Cited by 76
- 26 CFR § 1.1248-1 — Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
- 26 CFR § 1.1248-2 — Earnings and profits attributable to a block of stock in simple cases.
- 26 CFR § 1.1248-3 — Earnings and profits attributable to stock in complex cases.
- 26 CFR § 1.1291-9 — Deemed dividend election.
- 26 CFR § 1.1297-3 — Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- 26 CFR § 1.1298-3 — Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- 26 CFR § 1.1503(d)-7 — Examples.
- 26 CFR § 1.338-9 — International aspects of section 338.
- 26 CFR § 1.367(a)-6T — Transfer of foreign branch with previously deducted losses (temporary).
- 26 CFR § 1.367(b)-10 — Acquisition of parent stock or securities for property in triangular reorganizations.
- 26 CFR § 1.367(b)-2 — Definitions and special rules.
- 26 CFR § 1.367(b)-4 — Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
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- 26 CFR § 1.367(b)-7 — Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.545-2 — Adjustments to taxable income.
- 26 CFR § 1.6038-1 — Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- 26 CFR § 1.6038-2 — Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- 26 CFR § 1.6038-3 — Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
- 26 CFR § 1.6045-2 — Furnishing statement required with respect to certain substitute payments.
- 26 CFR § 1.672(f)-4 — Recharacterization of purported gifts.
- 26 CFR § 1.701-2 — Anti-abuse rule.
- 26 CFR § 1.704-1 — Partner's distributive share.
- 26 CFR § 1.853-1 — Foreign tax credit allowed to shareholders.
- 26 CFR § 1.861-12T — Characterization rules and adjustments for certain assets (temporary).
- 26 CFR § 1.861-3 — Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
- 26 CFR § 1.865-2 — Loss with respect to stock.
- 26 CFR § 1.901(m)-1 — Definitions.
- 26 CFR § 1.901(m)-3 — Disqualified tax amount and aggregate basis difference carryover.
- 26 CFR § 1.901-2A — Dual capacity taxpayers.
- 26 CFR § 1.901-3 — Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
- 26 CFR § 1.902-0 — Outline of regulations provisions for section 902.
- 26 CFR § 1.902-1 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
- 26 CFR § 1.902-2 — Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under § 1.902-1.
- 26 CFR § 1.902-3 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
- 26 CFR § 1.902-4 — Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation.
- 26 CFR § 1.904(f)-0 — Outline of regulation provisions.
- 26 CFR § 1.904(f)-12 — Transition rules.
- 26 CFR § 1.904-2 — Carryback and carryover of unused foreign tax.
- 26 CFR § 1.904-7 — Transition rules.
- 26 CFR § 1.905-5 — Foreign tax redeterminations of foreign corporations that relate to taxable years of the foreign corporation beginning before January 1, 2018.
- 26 CFR § 1.907(a)-1 — Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
- 26 CFR § 1.907(c)-2 — Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
- 26 CFR § 1.907(c)-3 — FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
- 26 CFR § 1.907(f)-1 — Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982).
- 26 CFR § 1.909-0 — Outline of regulation provisions for section 909.
- 26 CFR § 1.909-1 — Definitions and special rules.
- 26 CFR § 1.909-2 — Splitter arrangements.
- 26 CFR § 1.909-3 — Rules regarding related income and split taxes.
- 26 CFR § 1.909-5 — 2011 and 2012 splitter arrangements.
- 26 CFR § 1.909-6 — Pre-2011 foreign tax credit splitting events.
- 26 CFR § 1.952-1 — Subpart F income defined.
- 26 CFR § 1.954-6 — Foreign base company shipping income.
- 26 CFR § 1.955-0 — Effective dates.
- 26 CFR § 1.959-3 — Allocation of distributions to earnings and profits of foreign corporations.
- 26 CFR § 1.960-3 — Foreign income taxes deemed paid under section 960(b).
- 26 CFR § 1.960-4 — Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
- 26 CFR § 1.962-3 — Treatment of actual distributions.
- 26 CFR § 1.963-2 — Determination of the amount of the minimum distribution.
- 26 CFR § 1.963-3 — Distributions counting toward a minimum distribution.
- 26 CFR § 1.963-6 — Deficiency distribution.
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