26-U.S.C.-1564

[§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521]

Pathway

Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II > Section 1564

Details

• Reference: Section 1564
• Legend: [§1564 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 91–172, title IV, §401(b)(1), Dec. 30, 1969, 83 Stat. 600; amended Pub. L. 94–455, title XIX, §§1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1797, 1834, related to transitional rules in the case of certain controlled corporations.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

U.S. Encyclopedia of Law Coverage

Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts in the Legal Encyclopedia: Income Taxes

In this entry about Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts, 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.

Topic Map

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