act Aug. 16, 1954, ch. 73668A Stat. 286Pub. L. 86–780, § 6(b)(2)74 Stat. 1016Pub. L. 87–834, § 9(a)76 Stat. 999Pub. L. 91–68484 Stat. 2068Pub. L. 94–12, title VI, § 602(c)(6)89 Stat. 59Pub. L. 94–455, title X, § 1033(a)90 Stat. 1626Pub. L. 99–514, title XII, § 1202(a)100 Stat. 2528Pub. L. 100–647, title I, § 1012(b)(1)102 Stat. 3496Pub. L. 105–34, title XI111 Stat. 970Pub. L. 108–357, title IV, § 405(a)118 Stat. 1498Section, , ; , , ; , , ; , §§ 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 .