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