FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
Current through Pub. L. 119-102
Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 955 (Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Welch v. Helvering
290 U.S. 111 (Supreme Court, 1933)
Brown v. Helvering
291 U.S. 193 (Supreme Court, 1934)
Doggett v. Burnet
65 F.2d 191 (D.C. Circuit, 1933)
Blackmer v. Commissioner
70 F.2d 255 (Second Circuit, 1934)
Darling v. Commissioner of Internal Revenue
49 F.2d 111 (Fourth Circuit, 1931)
Underwood v. Commissioner of Internal Revenue
56 F.2d 67 (Fourth Circuit, 1932)
Commissioner of Int. Rev. v. People's-Pittsburgh Trust Co.
60 F.2d 187 (Third Circuit, 1932)
Lloyd v. Commissioner of Internal Revenue
55 F.2d 842 (Seventh Circuit, 1932)
Williams v. Burnet
59 F.2d 357 (District of Columbia, 1932)
Squier v. Commissioner of Internal Revenue
68 F.2d 25 (Second Circuit, 1933)
Hutchings v. Burnet
58 F.2d 514 (D.C. Circuit, 1932)
Carroll v. Commissioner of Internal Revenue
70 F.2d 806 (Fifth Circuit, 1934)
Whitney v. Commissioner of Internal Revenue
73 F.2d 589 (Third Circuit, 1934)
Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.
66 F.2d 179 (First Circuit, 1933)
Earle v. Commissioner of Internal Revenue
72 F.2d 366 (Second Circuit, 1934)
Menihan v. Commissioner of Internal Revenue
79 F.2d 304 (Second Circuit, 1935)
Grant v. Rose
24 F.2d 115 (N.D. Georgia, 1928)
United States v. Blow
77 F.2d 141 (Seventh Circuit, 1935)
Griffiths v. Commissioner of Internal Revenue
70 F.2d 946 (Seventh Circuit, 1934)
Eckert v. Commissioner
42 F.2d 158 (Second Circuit, 1930)
Editorial Notes
Section, added Pub. L. 94–12, title VI, §602(d)(3)(A), Mar. 29, 1975, 89 Stat. 62; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XII, §1221(c)(3)(B), (C), Oct. 22, 1986, 100 Stat. 2553; Pub. L. 100–647, title I, §1012(i)(11), Nov. 10, 1988, 102 Stat. 3509, related to withdrawal of previously excluded subpart F income from qualified investment.
A prior section 955, added Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1013, related to investments in less developed countries and dealing with less developed country corporations, prior to repeal by Pub. L. 94–12, title VI, §602(c)(5), Mar. 29, 1975, 89 Stat. 59.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14212(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 851 of this title.
A prior section 955, added Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1013, related to investments in less developed countries and dealing with less developed country corporations, prior to repeal by Pub. L. 94–12, title VI, §602(c)(5), Mar. 29, 1975, 89 Stat. 59.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14212(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 851 of this title.