export trade corporations
- § 1.970-1 Export trade corporations
- § 1.970-2 Elections as to date of determining investments in export trade assets
- § 1.970-3 Effective date of subpart G
- § 1.971-1 Definitions with respect to export trade corporations
- § 1.972-1 Consolidation of group of export trade corporations
- § 1.981-0 Repeal of section 981; effective dates
- § 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977
- § 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967
- § 1.981-3 Definitions and other special rules
- § 1.985-0 Outline of regulation
- § 1.985-1 Functional currency
- § 1.985-2 Election to use the United States dollar as the functional currency of a QBU
- § 1.985-3 United States dollar approximate separate transactions method
- § 1.985-4 Method of accounting
- § 1.985-5 Adjustments required upon change in functional currency
- § 1.985-6 Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987
- § 1.985-7 Adjustments required in connection with a change to DASTM
- § 1.985-8 Special rules applicable to the European Monetary Union (conversion to euro)
- § 1.986(a)-1 Translation of foreign income taxes for purposes of the foreign tax credit
- § 1.986(c)-1 Coordination with section 965
- § 1.987-0 Section 987; table of contents
- § 1.987-1 Scope, definitions, and special rules
- § 1.987-1T Scope, definitions, and special rules (temporary)
- § 1.987-2 Attribution of items to eligible QBUs; definition of a transfer and related rules
- § 1.987-3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU
- § 1.987-3T Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary)
- § 1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU
- § 1.987-5 Recognition of section 987 gain or loss
- § 1.987-6 Character and source of section 987 gain or loss
- § 1.987-6T Character and source of section 987 gain or loss (temporary)
- § 1.987-7 Section 987 aggregate partnerships
- § 1.987-8 Termination of a section 987 QBU
- § 1.987-8T Termination of a section 987 QBU (temporary)
- § 1.987-9 Recordkeeping requirements
- § 1.987-10 Transition rules
- § 1.987-11 Effective/applicability date
- § 1.987-12 Deferral of section 987 gain or loss
- § 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents
- § 1.988-1 Certain definitions and special rules
- § 1.988-1T Certain definitions and special rules (temporary)
- § 1.988-2 Recognition and computation of exchange gain or loss
- § 1.988-2T Recognition and computation of exchange gain or loss (temporary)
- § 1.988-3 Character of exchange gain or loss
- § 1.988-4 Source of gain or loss realized on a section 988 transaction
- § 1.988-5 Section 988(d) hedging transactions
- § 1.988-6 Nonfunctional currency contingent payment debt instruments
- § 1.989(a)-1 Definition of a qualified business unit
- § 1.989(b)-1 Definition of weighted average exchange rate