The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.For example, FT is a foreign corporation (as defined in section 7701(a)(5)) and FA is an individual other than a U.S. citizen or resident. (10) CFC, used as a prefix with the other terms in this paragraph (b) referring to a corporation, connotes aanbsp;...
|Title||:||Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1. 301-1. 400), Revised as of April 1 2010|
|Author||:||Office of the Federal Register|
|Publisher||:||Government Printing Office - 2010-06-29|