CFR 26-1.894-1-2013
国内税收. 第1部分:所得税(续). 第1.894-1节:条约对收入的影响.

Internal revenue. Part1:Income taxes (continued). Section1.894-1:Income affected by treaty.

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标准号

CFR 26-1.894-1-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.894-1-2013

 

 

适用范围

(a) Income exempt under treaty. Income of any kind is not included in gross income and is exempt from tax under Subtitle A (relating to income taxes), to the extent required by any income tax convention to which the United States is a party. However, unless otherwise provided by an income tax convention, the exclusion from gross income under section 894(a) and this paragraph does not apply in determining the accumulated taxable incomeof a foreign corporation under section 535 and the regulations thereunder or the undistributed personal holding company income of a foreign corporation under section 545 and the regulations thereunder.

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