介绍性文本1.引文和开始2.解释3.确定将其归因于外国利息或外国股息收入的公正和合理的金额-应考虑的事项4.确定银行同业拆借利率5.撤销引文解释性说明

Introductory Text1.Citation and commencement2.Interpretation3.Determination of the sum which it is just and reasonable to attribute to the earning of foreign interest or foreign dividends — matters to be taken into account4.Determination of interbank bid rates of interest5.RevocationSignatureExplanatory Note