act Aug. 16, 1954, ch. 736 68A Stat. 286 Pub. L. 86–780, § 6(b)(2)74 Stat. 1016 Pub. L. 87–834, § 9(a)76 Stat. 999 Pub. L. 91–68484 Stat. 2068 Pub. L. 94–12, title VI, § 602(c)(6)89 Stat. 59 Pub. L. 94–455, title X, § 1033(a)90 Stat. 1626 Pub. L. 99–514, title XII, § 1202(a)100 Stat. 2528 Pub. L. 100–647, title I, § 1012(b)(1)102 Stat. 3496 Pub. L. 105–34, title XI111 Stat. 970 Pub. L. 108–357, title IV, § 405(a)118 Stat. 1498 Section, , ; , , ; , , ; , §§ 1, 2, , , 2069; , , ; , , ; , , ; , (2), , ; , §§ 1113(a), 1163(a), , , 987; , , , related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 14301(d) of Pub. L. 115–97section 78 of this titleRepeal applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see , set out as an Effective Date of 2017 Amendment note under .