U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
§ 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.
REAL ESTATE INVESTMENT TRUSTS
TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES
DETERMINATION OF SOURCES OF INCOME
REGULATIONS APPLICABLE TO TAXABLE YEARS PRIOR TO DECEMBER 30, 1996
NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
NONRESIDENT ALIEN INDIVIDUALS
FOREIGN CORPORATIONS
§ 1.884-3T - Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
MISCELLANEOUS PROVISIONS
INCOME FROM SOURCES WITHOUT THE UNITED STATES
FOREIGN TAX CREDIT
§§ 1.904(f)-9—1.904(f)-11 - §[Reserved]
§ 1.907(e)-1 - [Reserved]