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a citizen's law index

Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.954-5

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§ 1.954-5. Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.

49 words·~1 min read·/us/cfr/t26/s§ 1.954-5·

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For rules applicable to taxable years of controlled foreign corporations beginning before January 1, 1976, see section 954(b)(1) (as in effect before the enactment of the Tax Reduction Act of 1975) and 26 CFR 1.954-5 (Revised as of April 1, 1975). [T.D. 7893, 48 FR 22508, May 19, 1983]

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CFR

§ 1.954-5
Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.

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CFR

Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
§ 1.954-5

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T.D. 7893

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§ 1.954-5

Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.

C.F.R.×1

C.F.R.§ 1.954-5

Treas. Dec.T.D. 7893

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