Subpart J - Foreign Currency Transactions
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Subpart J - Foreign Currency Transactions
26 USC 985 - Functional currency
26 USC 986 - Determination of foreign taxes and foreign corporations earnings and profits
26 USC 987 - Branch transactions
26 USC 988 - Treatment of certain foreign currency transactions
26 USC 989 - Other definitions and special rules
‹ 26 USC 982 - Admissibility of documentation maintained in foreign countries
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26 USC 985 - Functional currency ›
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