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Treasury Regulations · 26 CFR Part 1

Export trade corporations (§§ 1.970-1 to 1.981-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.970-1 Export trade corporations.
  2. § 1.970-2 Elections as to date of determining investments in export trade assets.
  3. § 1.970-3 Effective date of subpart G.
  4. § 1.971-1 Definitions with respect to export trade corporations.
  5. § 1.972-1 Consolidation of group of export trade corporations.
  6. § 1.981-0 Repeal of section 981; effective dates.
  7. § 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
  8. § 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
  9. § 1.981-3 Definitions and other special rules.