26 U.S.C. § 936
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
[§ 936. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C) , Mar. 23, 2018 , 132 Stat. 1206 ]
Source: view the official text
Cited by 40
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- 26 CFR § 1.1502-77A — Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
- 26 CFR § 1.1502-77B — Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- 26 CFR § 1.168(i)-1 — General asset accounts.
- 26 CFR § 1.28-0 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.338-2 — Nomenclature and definitions; mechanics of the section 338 election.
- 26 CFR § 1.338-4 — Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- 26 CFR § 1.338-9 — International aspects of section 338.
- 26 CFR § 1.469-3T — Passive activity credit (temporary).
- 26 CFR § 1.482-0 — Outline of regulations under section 482.
- 26 CFR § 1.482-1 — Allocation of income and deductions among taxpayers.
Show 28 more
- 26 CFR § 1.56(g)-0 — Table of Contents.
- 26 CFR § 1.56(g)-1 — Adjusted current earnings.
- 26 CFR § 1.56-0 — Table of contents to § 1.56-1, adjustment for book income of corporations.
- 26 CFR § 1.6655-0 — Table of contents.
- 26 CFR § 1.6655-2 — Annualized income installment method.
- 26 CFR § 1.6662-4 — Substantial understatement of income tax.
- 26 CFR § 1.861-11 — Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
- 26 CFR § 1.861-11T — Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- 26 CFR § 1.861-3 — Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
- 26 CFR § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- 26 CFR § 1.861-9T — Allocation and apportionment of interest expense (temporary).
- 26 CFR § 1.864-8T — Treatment of related person factoring income (temporary).
- 26 CFR § 1.904(f)-0 — Outline of regulation provisions.
- 26 CFR § 1.904(f)-2 — Recapture of overall foreign losses.
- 26 CFR § 1.936-1 — Elections.
- 26 CFR § 1.936-10 — Qualified investments.
- 26 CFR § 1.936-11 — New lines of business prohibited.
- 26 CFR § 1.936-4 — Intangible property income in the absence of an election out.
- 26 CFR § 1.936-5 — Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- 26 CFR § 1.936-6 — Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- 26 CFR § 1.936-7 — Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
- 26 CFR § 1.954-2 — Foreign personal holding company income.
- 26 CFR § 301.9100-8 — Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- 26 CFR § 4.954-2 — Foreign personal holding company income; taxable years beginning after December 31, 1986.
- 26 CFR § 7.936-1 — Qualified possession source investment income.
- 26 U.S.C. § 864 — Definitions and special rules
- 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
- 26 U.S.C. § 904 — Limitation on credit
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- 921 · Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423
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- 934A · Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22,…
- 935 · Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986,…
- 936 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar.…
- 937 · Residence and source rules involving possessions
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- 956 · Investment of earnings in United States property
- 956A · Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996,…
- 957 · Controlled foreign corporations; United States persons