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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter N
Tax Based on Income From Sources Within or Without the United States
part III
INCOME FROM SOURCES WITHOUT THE UNITED STATES
subpart J
Foreign Currency Transactions
Subpart J. Foreign Currency Transactions
§ 985
- Functional currency
§ 986
- Determination of foreign taxes and foreign corporation’s earnings and profits
§ 987
- Branch transactions
§ 988
- Treatment of certain foreign currency transactions
§ 989
- Other definitions and special rules
