Part 4. PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

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