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Treasury Regulations · 26 CFR

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

In effect eCFR current as of October 15, 2026

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. § 954

Cite as 26 CFR § 1.954-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 19, 1983 by T.D. 7893
Issued under
26 U.S.C. § 954
Length
50 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 2

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]

Other regulations under § 954

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Cited by 2 other regulations

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.

  1. Issued by T.D. 7893 (48 FR 22508)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Controlled foreign corporations

Nearby sections