26 U.S.C. § 921 to 927

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 985 Section 921, added , , , provided for exclusion from gross income of exempt foreign trade income.

Aug. 16, 1954, ch. 736 68A Stat. 290 Oct. 4, 1976Pub. L. 94–455, title XIX, § 1901(a)(116)90 Stat. 1784 Pub. L. 94–455, title X, § 1052(b)Oct. 4, 197690 Stat. 1648 Dec. 31, 1979A prior section 921, acts , ; , , , defined Western Hemisphere trade corporation, prior to repeal by , , , effective with respect to taxable years beginning after .

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 986 Section 922, added , , , defined FSC’s.

Aug. 16, 1954, ch. 736 68A Stat. 291 Dec. 10, 1971Pub. L. 92–178, title V, § 502(c)85 Stat. 550 Oct. 4, 1976Pub. L. 94–455, title X, § 1052(a)90 Stat. 1647 Nov. 6, 1978Pub. L. 95–600, title III, § 301(b)(15)92 Stat. 2822 Pub. L. 94–455, title X, § 1052(b)Oct. 4, 197690 Stat. 1648 Dec. 31, 1979A prior section 922, acts , ; , , ; , , (c)(1), , 1648; , , , related to a special deduction for a Western Hemisphere trade corporation, prior to repeal by , , , effective with respect to taxable years beginning after .

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 986 Pub. L. 99–514, title XVIII, § 1876(b)(3)Oct. 22, 1986100 Stat. 2898 Section 923, added , , ; amended , , , related to exempt foreign trade income.

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 987 Pub. L. 99–514, title XVIII, § 1876(e)(2)lOct. 22, 1986100 Stat. 2899 Section 924, added , , ; amended , (), , , 2901, related to foreign trading gross receipts.

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 990 Section 925, added , , , related to transfer pricing rules.

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 991 Section 926, added , , , related to distributions to shareholders.

Pub. L. 98–369, div. A, title VIII, § 801(a)July 18, 198498 Stat. 991 Pub. L. 99–514, title XVIII, § 1876(a)(1)Oct. 22, 1986100 Stat. 2897 Pub. L. 100–647, title I, § 1012(bb)(8)(A)Nov. 10, 1988102 Stat. 3536 Pub. L. 101–508, title XI, § 11704(a)(10)Nov. 5, 1990104 Stat. 1388–518 Pub. L. 103–66, title XIII, § 13239(a)Aug. 10, 1993107 Stat. 509 Pub. L. 105–34, title XI, § 1171(a)Aug. 5, 1997111 Stat. 987 Section 927, added , , ; amended , (e)(1), (f)(1), (p)(5), , , 2899, 2902; , , ; , , ; , , ; , , , related to other definitions and special rules.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Sept. 30, 2000section 5 of Pub. L. 106–519section 56 of this titleRepeal applicable to transactions after , with special rules relating to existing foreign sales corporations, see , set out as an Effective Date of 2000 Amendments note under .