IRC Subpart F; HR.1509; S.940; HR.6049; S. 3098; S. 3125; S.3335; HR.7060; HR.7202; HR.1424; IRC section 7701(economic substance doctrine); S.2242; HR.3970; HR.4351; IRS Notice 2007-58; sourcing rule under tax treaties; IRC section 956 (rules on investment in US property).
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