Section 1.954(c)(6)-1 - Certain cases in which section 954(c)(6) exception not available(a)Cross-references to other rules. For a non-exclusive list of rules that in certain cases limit the applicability of the exception to foreign personal holding company income under section 954(c)(6), see-(1) Section 1.245A-5(d) (rules regarding the application of section 954(c)(6) to extraordinary disposition amounts);(2) Section 1.245A-5(f) (rules regarding the application of section 954(c)(6) to tiered extraordinary reduction amounts);(3) Section 1.245A(e)-1(c) (rules regarding tiered hybrid dividends);(4) Section 1.367(b)-4(e)(4) (rules regarding income inclusion and gain recognition in certain exchanges following an inversion transaction);(5) Section 964(e)(4)(A) (rules regarding certain gain from the sale or exchange of stock that is recharacterized as a dividend); and(6) Section 1.7701(l)-4(e) (rules regarding recharacterization of certain transactions following an inversion transaction).(b)Applicability date. This section applies as of August 27, 2020.T.D. 9909, 85 FR 53097 , Aug. 27, 2020 T.D. 9909, 85 FR 53097 , 8/27/2020