act Aug. 16, 1954, ch. 736 68A Stat. 365 Section, , , defined foreign trust.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 103(n)(1) of Pub. L. 89–809section 871 of this titleRepeal applicable with respect to taxable years beginning after , see , set out as an Effective Date of 1966 Amendment note under .