[Code of Federal Regulations]
[Title 26, Volume 10]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.964-5]

[Page 507]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.964-5  Effective date of subpart F.

    Sections 951 through 964 and Sec. Sec. 1.951 through 1.964-4 shall 
apply with respect to taxable years of foreign corporations beginning 
after December 31, 1962, and to taxable years of United States 
shareholders within which or with which such taxable years of such 
corporations end.

[T.D. 7120, 36 FR 10862, June 4, 1971

                        export trade corporations