Pub. L. 87–834, § 12(a)76 Stat. 1023Pub. L. 88–272, title I, § 123(b)78 Stat. 29Pub. L. 90–364, title I, § 102(b)82 Stat. 255Pub. L. 91–53, § 5(b)83 Stat. 95Pub. L. 91–172, title VII, § 701(b)83 Stat. 659Section, added , , ; amended , , ; , , ; , , ; , , , dealt with the receipt of minimum distributions by domestic corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 951(b) of this titlesection 602(f) of Pub. L. 94–12section 954 of this titleRepeal effective with respect to taxable years for foreign corporations beginning after , and to taxable years of United States shareholders (within the meaning of ) within which or with which such taxable years of such foreign corporations end, see , set out as an Effective Date note under .