Notes on foreign currency transactions : US Code - Notes

Search Notes on foreign currency transactions : US Code - Notes

Sec.
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, Sec. 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".