2017 US Code
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Sec. 956A - Repealed.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

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Citation	26 U.S.C. § 956A (2017)
Section Name	[§956A. Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
Repeal Summary	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.
Editorial Notes	EFFECTIVE DATE OF REPEAL Repeal 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.
Publication Title	United States Code, 2012 Edition, Supplement 5, 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States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart F - Controlled Foreign Corporations Sec. 956A - Repealed.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	2017
Laws In Effect As Of Date	January 12, 2018
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Disposition	repealed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

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