Pub. L. 87–834, § 14(a)(1)76 Stat. 1036Pub. L. 94–455, title XIV, § 1402(b)(1)(W)90 Stat. 1732Pub. L. 96–223, title IV, § 401(a)94 Stat. 299Pub. L. 97–34, title VIII, § 832(a)95 Stat. 355Pub. L. 98–369, div. A, title I, § 134(a)98 Stat. 668Pub. L. 99–514, title XII, § 1235(b)100 Stat. 2574Pub. L. 100–647, title Io102 Stat. 3519Pub. L. 107–16, title V, § 542(e)(5)(A)115 Stat. 85Pub. L. 111–312, title III, § 301(a)124 Stat. 3300Section 1246, added , , ; amended , (2), title XIX, §§ 1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, § 2005(a)(5), , , 1787, 1793, 1800, 1834, 1877; , , ; , , ; , title X, § 1001(b)(20), (e), , , 1012; , , ; , §§ 1012(p)(21), 1018()(2), , , 3585; , , ; , , , related to treatment of gain on foreign investment company stock.
Pub. L. 87–834, § 14(a)(1)76 Stat. 1037Pub. L. 94–455, title XIV, § 1402(b)(1)(X)90 Stat. 1732Pub. L. 98–369, div. A, title X, § 1001(b)(21)98 Stat. 1012Section 1247, added , , ; amended , (2), title XIX, §§ 1901(b)(33)(P), (R), 1906(b)(13)(A), , , 1802, 1834; , (e), , , related to election by foreign investment companies to distribute income currently.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 413(d)(1) of Pub. L. 108–357section 1 of this titleRepeal applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see , set out as an Effective and Termination Dates of 2004 Amendments note under .