CFR /  Title 26  /  Part 4: Temporary Income Tax Regulations Under Section 954 Of The Internal Revenue Code

Section No.	Description
Section 4.954-0	Foreign base company income; taxable years beginning after December 31, 1986
Section 4.954-1	Foreign personal holding company income; taxable years beginning after December 31, 1986
Section 4.954-2	Extensions of the grace period for foreclosure property by a real estate investment trust