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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
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.
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