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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter N — Tax Based on Income From Sources Within or Without the United States
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Part III — Income from Sources Without the United States
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Subpart J — Foreign Currency Transactions
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Subpt. I
Admissibility of Documentation Maintained in Foreign Countries
Subpart J — Foreign Currency Transactions
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§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
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Subpt. I
Admissibility of Documentation Maintained in Foreign Countries
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