Public Law 119-111 (09/18/2026)

Subpart J Foreign Currency Transactions

Browse 0 units and 5 sections in Subpart J Foreign Currency Transactions of Title 26.

Sections in Subpart J

§ 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