EXPORT TRADE CORPORATIONS

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