CFR 26-1.6041-4-2014
Internal Revenue. Part1:Income taxes(continued). Section1.6041-4:Foreign-related items and other exceptions.

Standard No.

CFR 26-1.6041-4-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-1.6041-4-2014

Scope

(a) Exempted foreign-related items—(1) through (3) [Reserved] For further guidance, see § 1.6041–4T(a)(1) through (3).

CFR 26-1.6041-4-2014 history

• 2014 CFR 26-1.6041-4-2014 Internal Revenue. Part1:Income taxes(continued). Section1.6041-4:Foreign-related items and other exceptions.