Versions of 26 CFR 1.956-1 - Shareholder\'s pro rata share of the average of the amounts of United States property held by a controlled foreign corporation on LawServer 2024 26 CFR 1.956-1 – Shareholder’s pro rata share of the average of the amounts of United States property held by a controlled foreign corporation 2023 26 CFR 1.956-1 – Shareholder’s pro rata share of the average of the amounts of United States property held by a controlled foreign corporation 2022 26 CFR 1.956-1 – Shareholder’s pro rata share of the average of the amounts of United States property held by a controlled foreign corporation 2021 26 CFR 1.956-1 – Shareholder’s pro rata share of the average of the amounts of United States property held by a controlled foreign corporation 2015 26 CFR 1.956-1 – Shareholder’s pro rata share of a controlled foreign corporation’s increase in earnings invested in United States property 2014 26 CFR 1.956-1 – Shareholder’s pro rata share of a controlled foreign corporation’s increase in earnings invested in United States property 2010 26 CFR 1.956-1 – Shareholder’s pro rata share of a controlled foreign corporation’s increase in earnings invested in United States property 2009 26 CFR 1.956-1 – Shareholder’s pro rata share of a controlled foreign corporation’s increase in earnings invested in United States property