Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter N - TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATESPart III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart F - CONTROLLED FOREIGN CORPORATIONS
Section 956A - Repealed

26 U.S.C. § 956A

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Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
Section 956A - Repealed

26 U.S.C. § 956A

Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]

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.

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.