Aug. 16, 1954, ch. 73668A Stat. 193Pub. L. 88–272, title II, § 225(f)(4)78 Stat. 88Pub. L. 94–455, title XIX, § 1901(a)(79)90 Stat. 1777Pub. L. 98–369, div. A, title I, § 132(b)98 Stat. 666Pub. L. 99–514, title XII, § 1235(e)100 Stat. 2575Pub. L. 100–647, title I, § 1012(bb)(1)(A)102 Stat. 3533Pub. L. 105–34, title XI, § 1122(d)(2)111 Stat. 977Section 551, acts , ; , , ; , (b)(1)(F)(i), (12)(A), , , 1790, 1795; , , ; , title XVIII, § 1810(h)(2), , , 2829; , (B), , ; , , , provided for taxation of foreign personal holding company income to United States shareholders.
Aug. 16, 1954, ch. 73668A Stat. 195Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–369, div. A, title I, § 132(c)(2)98 Stat. 666Pub. L. 99–514, title XII, § 1222(b)100 Stat. 2557Pub. L. 100–647, title I, § 1012(bb)(1)(C)102 Stat. 3533Section 552, acts , ; , , ; , , ; , title XVIII, § 1810(h)(1), , , 2829; , , , defined “foreign personal holding company”.
Aug. 16, 1954, ch. 73668A Stat. 195Pub. L. 86–435, § 1(e)74 Stat. 78Pub. L. 88–272, title II, § 225(e)78 Stat. 85Pub. L. 94–455, title XIX, § 1901(b)(32)(F)90 Stat. 1800Pub. L. 99–514, title VI, § 645(a)(3)100 Stat. 2291Section 553, acts , ; , , ; , , ; , , ; , , , related to determination of foreign personal holding company income.
Aug. 16, 1954, ch. 73668A Stat. 196Pub. L. 88–272, title II, § 225(e)78 Stat. 86Pub. L. 98–369, div. A, title I, § 132(a)98 Stat. 665Section 554, acts , ; , , ; , , , related to constructive ownership of stock and treatment of convertible securities as outstanding stock.
act Aug. 16, 1954, ch. 73668A Stat. 196Section 555, , , related to determination of gross income of foreign personal holding companies.
Aug. 16, 1954, ch. 73668A Stat. 196Pub. L. 85–866, title I, § 33(a)72 Stat. 1632Pub. L. 87–403, § 3(e)76 Stat. 7Pub. L. 88–272, title II78 Stat. 42Pub. L. 91–172, title II, § 201(a)(2)(B)83 Stat. 558Pub. L. 94–455, title XIX90 Stat. 1778Pub. L. 97–448, title I, § 102(m)(2)96 Stat. 2374Pub. L. 101–508, title XI, § 11802(d)(1)104 Stat. 1388–529Section 556, acts , ; , (b)(1), (c)(1), , ; , , ; , §§ 207(b)(6), 209(c)(2), , , 46; , , ; , §§ 1901(a)(80), (b)(32)(G), 1906(b)(13)(A), , , 1800, 1834; , , ; , , , related to undistributed foreign personal holding company income.
act Aug. 16, 1954, ch. 73668A Stat. 198section 443(b) of this titleSection 557, , , related to inapplicability of in the computation of income.
Pub. L. 85–866, title I, § 33(d)(1)72 Stat. 1632Section 558, added , , , related to returns of officers, directors, and shareholders of foreign personal holding companies.
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 .