CFR 26-1.7874-1-2013
国内税收. 第1部分:所得税(继续). 第1.7874-1节:忽略子公司持有的股票.

Internal Revenue. Part1:Income taxes(continued). Section1.7874-1:Disregard of affiliate-owned stock.

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标准号

CFR 26-1.7874-1-2013

发布

2014年

发布单位

US-CFR-file

当前最新

CFR 26-1.7874-1-2013

 

 

适用范围

(a) Scope. Section 7874(c)(2)(A) pro-vides that stock of the foreign corpora-tion referred to in section 7874(a)(2)(B) held by members of the expanded affili-ated group (EAG) that includes such foreign corporation shall not be taken into account in determining ownership for purposes of section 7874(a)(2)(B)(ii). This section provides rules under sec-tion 7874(c)(2)(A). The rules provided in this section are also subject to section 7874(c)(4).

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