SubPart J. Foreign Currency Transactions, Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES, SubChapter N. Tax Based on Income From Sources Within or Without the United States, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter N. Tax Based on Income From Sources Within or Without the United States

Part III. INCOME FROM SOURCES WITHOUT THE UNITED STATES

SubPart J. Foreign Currency Transactions

§ 985. Functional currency

§ 986. Determination of foreign taxes and foreign corporation’s earnings and profits

§ 987. Branch transactions

§ 988. Treatment of certain foreign currency transactions

§ 989. Other definitions and special rules

Amendments

1988—Pub. L. 100–647, title I, § 1012(v)(1)(C), Nov. 10, 1988, 102 Stat. 3529, added item 986 and struck out former item 986 “Determination of foreign corporation’s earnings and profits and foreign taxes”.