26-U.S.C.-963

[§963 – Repealed. Pub. L. 94-12, Title Vi, §602(A)(1), Mar. 29, 1975, 89 Stat. 58]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > Section 963

Details

• Reference: Section 963
• Legend: [§963 – Repealed. Pub. L. 94-12, Title Vi, §602(A)(1), Mar. 29, 1975, 89 Stat. 58]
• USCode Year: 2013

Provision Content

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.

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 955 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.

Topic Map

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