§898. Taxable year of certain foreign corporations — Inbound Citations

Citations to 26 U.S.C. § 898 as a whole

• 26 U.S.C. § 6038(e)(4)

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  (4) The annual accounting period of a foreign business entity is the annual period on the basis of which such foreign business entity regularly computes its income in keeping its books. In the case of a specified foreign business entity (as defined in section 898), the taxable year of such foreign business entity shall be treated as its annual accounting period.