Pub. L. 94–12, title VI, § 602(d)(3)(A)89 Stat. 62Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 99–514, title XII, § 1221(c)(3)(B)100 Stat. 2553Pub. L. 100–647, title I, § 1012(i)(11)102 Stat. 3509Section, added , , ; amended , , ; , (C), , ; , , , related to withdrawal of previously excluded subpart F income from qualified investment.
Pub. L. 87–834, § 12(a)76 Stat. 1013Pub. L. 94–12, title VI, § 602(c)(5)89 Stat. 59A prior section 955, added , , , related to investments in less developed countries and dealing with less developed country corporations, prior to repeal by , , .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 14212(c) of Pub. L. 115–97section 851 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 .