Treasury Regulations · 26 CFR
§ 1.892-7T. Relationship to other Internal Revenue Code sections (temporary regulations).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 892
Cite as 26 CFR § 1.892-7T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 27, 1988 by T.D. 8211
- Issued under
- 26 U.S.C. § 892
- Length
- 197 words · about 1 min to read
- Cross-references
- cites 5 Code sections and 2 regulations; cited by 0
¶(a) Section 893. The term “foreign government” referred to in section 893 (relating to the exemption for compensation of employees of foreign governments) has the same meaning as given such term in § 1.892-2T.
¶(b) Section 895. A foreign central bank of issue (as defined in § 1.895-1(b)) that fails to qualify for the exemption from tax provided by this section (for example, it is not wholly owned by a foreign sovereign) may nevertheless be exempt from tax on the items of income described in section 895.
[T.D. 8211, 53 FR 24066, June 27, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 893 Compensation of employees of foreign governments or international organizations
- § 883 Exclusions from gross income
- § 892 Income of foreign governments and of international organizations
- § 884 Branch profits tax
- § 1441 Withholding of tax on nonresident aliens
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8211 (53 FR 24066)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous provisions
Nearby sections
- § 1.892-4T Commercial activities (temporary regulations).
- § 1.892-5 Controlled commercial entity.
- § 1.892-5T Controlled commercial entity (temporary regulations).
- § 1.892-6T Income of international organizations (temporary regulations).
- § 1.892-7T Relationship to other Internal Revenue Code sections (temporary regulations).
- § 1.893-1 Compensation of employees of foreign governments or international organizations.
- § 1.894-1 Income affected by treaty.
- § 1.895-1 Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
- § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.