Implements § 964Open in workspace
Reg. § 1.964-5 Effective date of subpart F.
26 CFR § 1.964-5eCFR, current through 2026-07-14
Sections through and through shall apply with respect to taxable years of foreign corporations beginning after December 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such corporations end.
[T.D. 7120, 36 FR 10862, June 4, 1971]