26 USC 963: Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58

26 USC 963: Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58 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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[§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58 ]

Section, added Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1023 ; amended Pub. L. 88–272, title I, §123(b), Feb. 26, 1964, 78 Stat. 29 ; Pub. L. 90–364, title I, §102(b), June 28, 1968, 82 Stat. 255 ; Pub. L. 91–53, §5(b), Aug. 7, 1969, 83 Stat. 95 ; Pub. L. 91–172, title VII, §701(b), Dec. 30, 1969, 83 Stat. 659 , dealt with the receipt of minimum distributions by domestic corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.