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Treasury Regulations · 26 CFR Part 1

Miscellaneous provisions (§§ 1.891 to 1.897(l)-1)

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. § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
  2. § 1.892-1T Purpose and scope of regulations (temporary regulations).
  3. § 1.892-2T Foreign government defined (temporary regulations).
  4. § 1.892-3 Income of foreign governments.
  5. § 1.892-3T Income of foreign governments (temporary regulations).
  6. § 1.892-4 Commercial activities.
  7. § 1.892-4T Commercial activities (temporary regulations).
  8. § 1.892-5 Controlled commercial entity.
  9. § 1.892-5T Controlled commercial entity (temporary regulations).
  10. § 1.892-6T Income of international organizations (temporary regulations).
  11. § 1.892-7T Relationship to other Internal Revenue Code sections (temporary regulations).
  12. § 1.893-1 Compensation of employees of foreign governments or international organizations.
  13. § 1.894-1 Income affected by treaty.
  14. § 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.
  15. § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
  16. § 1.897-2 United States real property holding corporations.
  17. § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
  18. § 1.897-4AT Table of contents (temporary).
  19. § 1.897-5 Corporate distributions.
  20. § 1.897-5T Corporate distributions (temporary).
  21. § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
  22. § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g).
  23. § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
  24. § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
  25. § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
  26. § 1.897(l)-1 Exception for interests held by foreign pension funds.