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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.959-4

Reg. 1.959-4
Distributions to United States persons not counting as dividends

January 14, 2024


§ 1.959-3 « Browse » § 1.960-1

See related I.R.C. 959

Treas. Reg. § 1.959-4.  Distributions to United States persons not counting as dividends

Except as provided in section 960(a)(3) and § 1.960-2, any distribution to a United States person which is excluded from the gross income of such person under section 959(a)(1) and § 1.959-1 shall be treated for purposes of chapter 1 (relating to normal taxes and surtaxes) of subtitle A (relating to income taxes) of the Code as a distribution which is not a dividend. However, see paragraph (b)(1) of § 1.956-1, relating to the dividend limitation on the amount of a controlled foreign corporation's investment of earnings in United States property.


[T.D. 7120, 36 FR 10860, June 4, 1971]
 

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