2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Part III - Income From Sources Without the United States
Subpart J - Foreign Currency Transactions
Table of Contents

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Table of Contents
Sec.
985.Functional currency.
986.Determination of foreign taxes and foreign corporation's earnings and profits.
987.Branch transactions.
988.Treatment of certain foreign currency transactions.
989.Other definitions and special rules.

        

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter N - Tax Based on Income From Sources Within or Without the United States
PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart J - Foreign Currency Transactions
- Table Of Contents
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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