Part 4 — Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code

Authority: 26 U.S.C. 7805. Section 4.954-0 also issued under 26 U.S.C. 954 (b) and (c). Section 4.954-1 also issued under 26 U.S.C. 954 (b) and (c). Section 4.954-2 also issued under 26 U.S.C. 954 (b) and (c).