[4830-01-p]

Other examples are §§1.882-5, 1.861-8 and 1.861-9T through 1.861-13T. These regulations provide rules for the allocation and apportionment of expenses, losses, and other deductions of a taxpayer. Finally, section 884(c)(2) and §1.884-1(d) and (e) provide rules for determining U.S. assets and U.S. liabilities of a foreign corporation for ... ................
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