2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901 - 989)
Subpart F - Controlled Foreign Corporations (§§ 951 - 965)
Section 956A - Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart F - Controlled Foreign Corporations Sec. 956A - Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825 |
Contains | section 956A |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | repealed |
Statutes at Large References | 107 Stat. 496 110 Stat. 1825, 1876 |
Public Law References | Public Law 103-66, Public Law 104-188 |
Download PDF
Section, added Pub. L. 103–66, title XIII, §13231(b), Aug. 10, 1993, 107 Stat. 496; amended Pub. L. 104–188, title I, §1703(i)(2), (3), Aug. 20, 1996, 110 Stat. 1876, related to earnings invested in excess passive assets.
Effective Date of RepealRepeal by Pub. L. 104–188 applicable to taxable years of foreign corporations beginning after Dec. 31, 1996, and to taxable years of United States shareholders within which or with which such taxable years of foreign corporations end, see section 1501(d) of Pub. L. 104–188, set out as an Effective Date of 1996 Amendment note under section 904 of this title.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.