26 CFR Part 4 - PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

Section 4.954–0 also issued under 26 U.S.C. 954 (b) and (c).

Section 4.954–1 also issued under 26 U.S.C. 954 (b) and (c).

Section 4.954–2 also issued under 26 U.S.C. 954 (b) and (c).