26 CFR 1.904(i)-0
§ 1.904(i)-0 Outline of regulation provisions.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 1.904(i)-0, § 1.904(i)-0 Outline of regulation provisions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/111188
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Full text
This section lists the headings for § 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.