26 USC 956A: Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
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26 USC 956A: Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825 Text contains those laws in effect on July 17, 2024
From 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 STATESSubpart F-Controlled Foreign Corporations
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[§956A. Repealed. 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.