Code of Federal Regulations Title 26. Internal Revenue § 26.1.904(i)–0 Outline of regulation provisions

This section lists the headings for § 1.904(i)–1.

§ 1.904(i)–1

(a) General rule.

(1) Determination of taxable income.

(2) Allocation.

(b) Definitions and special rules.

(1) Affiliate.

(i) Generally.

(ii) Rules for consolidated groups.

(iii) Exception for newly acquired affiliates.

(2) Includible corporation.

(c) Taxable years.

(d) Consistent treatment of foreign taxes paid.

(e) Effective date.