U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From… / Part III—Income from Sources Without the…Title 26SubpartSubpart J—Foreign Currency TransactionsContents§ 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
