26 U.S.C. § 902
26 U.S.C. § 902
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 286; Pub. L. 86-780, §6(b)(2), Sept. 14, 1960, 74 Stat. 1016; Pub. L. 87-834, §9(a), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91-684, §§1, 2, Jan. 12, 1971, 84 Stat. 2068, 2069; Pub. L. 94-12, title VI, §602(c)(6), Mar. 29, 1975, 89 Stat. 59; Pub. L. 94-455, title X, §1033(a), Oct. 4, 1976, 90 Stat. 1626; Pub. L. 99-514, title XII, §1202(a), Oct. 22, 1986, 100 Stat. 2528; Pub. L. 100-647, title I, §1012(b)(1), (2), Nov. 10, 1988, 102 Stat. 3496; Pub. L. 105-34, title XI, §§1113(a), Aug. 5, 1997, 1163, Aug. 5, 1997, 111 Stat. 970, 987; Pub. L. 108-357, title IV, §405(a), Oct. 22, 2004, 118 Stat. 1498, related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14301(d) of Pub. L. 115-97 set out as an Effective Date of 2017 Amendment note under section 78 of this title.
- corporation
- The term "corporation" includes associations, joint-stock companies, and insurance companies.
- stock
- The term "stock" includes shares in an association, joint-stock company, or insurance company.