26 C.F.R. § 1.957-3   United States person defined.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
controlled foreign corporations

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§ 1.957-3   United States person defined.

[Reserved]. For further guidance, see §1.957–3T.

[T.D. 9194, 70 FR 18945, Apr. 11, 2005]

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