26-U.S.C.-956A
[§956A – Repealed. Pub. L. 104-188, Title I, §1501(A)(2), Aug. 20, 1996, 110 Stat. 1825]
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > Section 956A
Details
- Reference: Section 956A
- Legend: [§956A – Repealed. Pub. L. 104-188, Title I, §1501(A)(2), Aug. 20, 1996, 110 Stat. 1825]
- USCode Year: 2013
Provision Content
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.
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.
U.S. Encyclopedia of Law Coverage
Subpart F – Controlled Foreign Corporations in the Legal Encyclopedia: Income Taxes
In this entry about Subpart F – Controlled Foreign Corporations, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-935 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-935, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
26-U.S.C.-934A in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-934A, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-936 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-936, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
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