Public Law 119-73 (01/23/2026)

26 U.S.C. § 6683

Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]

Pub. L. 89–809, title I, § 104(h)(4)(A)80 Stat. 1560Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 105–34, title XII, § 1281(c)111 Stat. 1037Section, added , , ; amended , , ; , , , related to failure of foreign corporation to file return of personal holding company tax.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 108–357section 403(nn) of Pub. L. 109–135section 26 of this titleRepeal effective as if included in the provisions of the American Jobs Creation Act of 2004, , to which it relates, see , set out as an Effective Date of 2005 Amendment note under .