26-U.S.C.-6035

26-U.S.C.-6035

[§6035 – Repealed. Pub. L. 108-357, Title Iv, §413(C)(26), Oct. 22, 2004, 118 Stat. 1509]

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart A > Section 6035

Details

  • Reference: Section 6035
  • Legend: [§6035 – Repealed. Pub. L. 108-357, Title Iv, §413(C)(26), Oct. 22, 2004, 118 Stat. 1509]
  • USCode Year: 2013

Provision Content

Section, Aug. 16, 1954, ch. 736, 68A Stat. 743; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §340(a), Sept. 3, 1982, 96 Stat. 633, related to information returns of officers, directors, and shareholders of foreign personal holding companies.

Effective Date of Repeal

Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6017 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6017, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Information Returns

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to information returns in the American Encyclopedia of Law, presenting a comprehensive view of the United States information returns-specific issues, written by authorities in the field.

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