Foreign Currency Transactions

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. INCOME FROM SOURCES WITHOUT THE UNITED STATES
  8. Foreign Currency Transactions

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Section
985

Functional currency

Section
986

Determination of foreign taxes and foreign corporation's earnings and profits

Section
987

Branch transactions

Section
988

Treatment of certain foreign currency transactions

Section
989

Other definitions and special rules