Section text and notes
Pub. L. 89–809, title I, § 105(e)(1)80 Stat. 1565 Section, , , , related to income of certain nonresident United States citizens subject to foreign community property laws.
Public Law 119-102 (07/12/2026)
26 U.S.C. § 981
Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]