Pub. L. 103–66, title XIII, § 13231(b)107 Stat. 496Pub. L. 104–188, title I, § 1703(i)(2)110 Stat. 1876Section, added , , ; amended , (3), , , related to earnings invested in excess passive assets.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 104–188section 1501(d) of Pub. L. 104–188section 904 of this titleRepeal by applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders within which or with which such taxable years of foreign corporations end, see , set out as an Effective Date of 1996 Amendment note under .