Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 4

Part 4. Temporary income tax regulations under section 954 of the internal revenue code

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. § 4.954-0 Introduction.
  2. § 4.954-1 Foreign base company income; taxable years beginning after December 31, 1986.
  3. § 4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986.