26 U.S.C. · Internal Revenue Code
26 U.S.C. § 963

Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 963 — Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart F - Controlled Foreign Corporations Sec. 963 - Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58 From the U.S. Government Publishing Office, www.gpo.gov

[§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58]

Section, added Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, §123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, §102(b), June 28, 1968, 82 Stat. 255; Pub. L. 91–53, §5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, §701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.

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26 U.S.C. § 963
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The statutory text of 26 U.S.C. § 963 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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