§ 551 to 558. Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]

671 words·~3 min read·/usc/title-26/section-551-to-558

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Pub. L. 108–357, title IV, § 413(a)(1) , Oct. 22, 2004 , 118 Stat. 1506 ] Section 551, acts Aug. 16, 1954, ch. 736 , 68A Stat. 193 ; Pub. L. 88–272, title II, § 225(f)(4) , Feb. 26, 1964 , 78 Stat. 88 ; Pub. L. 94–455, title XIX, § 1901(a)(79) , (b)(1)(F)(i), (12)(A), Oct. 4, 1976 , 90 Stat. 1777 , 1790, 1795; Pub. L. 98–369, div. A, title I, § 132(b) , July 18, 1984 , 98 Stat. 666 ; Pub. L. 99–514, title XII, § 1235(e) , title XVIII, § 1810(h)(2), Oct. 22, 1986 , 100 Stat. 2575 , 2829;

Pub. L. 100–647, title I, § 1012(bb)(1)(A) , (B), Nov. 10, 1988 , 102 Stat. 3533 ; Pub. L. 105–34, title XI, § 1122(d)(2) , Aug. 5, 1997 , 111 Stat. 977 , provided for taxation of foreign personal holding company income to United States shareholders. Section 552, acts Aug. 16, 1954, ch. 736 , 68A Stat. 195 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 98–369, div. A, title I, § 132(c)(2) , July 18, 1984 , 98 Stat. 666 ; Pub. L. 99–514, title XII, § 1222(b) , title XVIII, § 1810(h)(1), Oct. 22, 1986 , 100 Stat. 2557 , 2829;

Pub. L. 100–647, title I, § 1012(bb)(1)(C) , Nov. 10, 1988 , 102 Stat. 3533 , defined “foreign personal holding company”. Section 553, acts Aug. 16, 1954, ch. 736 , 68A Stat. 195 ; Pub. L. 86–435, § 1(e) , Apr. 22, 1960 , 74 Stat. 78 ; Pub. L. 88–272, title II, § 225(e) , Feb. 26, 1964 , 78 Stat. 85 ; Pub. L. 94–455, title XIX, § 1901(b)(32)(F) , Oct. 4, 1976 , 90 Stat. 1800 ; Pub. L. 99–514, title VI, § 645(a)(3) , Oct. 22, 1986 , 100 Stat. 2291 , related to determination of foreign personal holding company income.

Section 554, acts Aug. 16, 1954, ch. 736 , 68A Stat. 196 ; Pub. L. 88–272, title II, § 225(e) , Feb. 26, 1964 , 78 Stat. 86 ; Pub. L. 98–369, div. A, title I, § 132(a) , July 18, 1984 , 98 Stat. 665 , related to constructive ownership of stock and treatment of convertible securities as outstanding stock. Section 555, act Aug. 16, 1954, ch. 736 , 68A Stat. 196 , related to determination of gross income of foreign personal holding companies. Section 556, acts Aug. 16, 1954, ch. 736 , 68A Stat. 196 ;

Pub. L. 85–866, title I, § 33(a) , (b)(1), (c)(1), Sept. 2, 1958 , 72 Stat. 1632 ; Pub. L. 87–403, § 3(e) , Feb. 2, 1962 , 76 Stat. 7 ; Pub. L. 88–272, title II , §§ 207(b)(6), 209(c)(2), Feb. 26, 1964 , 78 Stat. 42 , 46; Pub. L. 91–172, title II, § 201(a)(2)(B) , Dec. 30, 1969 , 83 Stat. 558 ; Pub. L. 94–455, title XIX , §§ 1901(a)(80), (b)(32)(G), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1778 , 1800, 1834; Pub. L. 97–448, title I, § 102(m)(2) , Jan. 12, 1983 , 96 Stat. 2374 ;

Pub. L. 101–508, title XI, § 11802(d)(1) , Nov. 5, 1990 , 104 Stat. 1388–529 , related to undistributed foreign personal holding company income. Section 557, act Aug. 16, 1954, ch. 736 , 68A Stat. 198 , related to inapplicability of section 443(b) of this title in the computation of income. Section 558, added Pub. L. 85–866, title I, § 33(d)(1) , Sept. 2, 1958 , 72 Stat. 1632 , related to returns of officers, directors, and shareholders of foreign personal holding companies.

Connections35 off-index

35 references not yet in our index

Pub. L. 108-357
118 Stat. 1506
Pub. L. 88-272
78 Stat. 88
Pub. L. 94-455
90 Stat. 1777
Pub. L. 98-369
98 Stat. 666
Pub. L. 99-514
100 Stat. 2575
Pub. L. 100-647
102 Stat. 3533
Pub. L. 105-34
111 Stat. 977
90 Stat. 1834
100 Stat. 2557
Pub. L. 86-435
74 Stat. 78
78 Stat. 85
90 Stat. 1800
100 Stat. 2291
78 Stat. 86
98 Stat. 665
Pub. L. 85-866
72 Stat. 1632
Pub. L. 87-403
76 Stat. 7
78 Stat. 42
Pub. L. 91-172
83 Stat. 558
90 Stat. 1778
Pub. L. 97-448
96 Stat. 2374
Pub. L. 101-508
104 Stat. 1388

Citation graph

cites case law

§ 551 to 558

Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]

Pub. L.Pub. L. 108-357

Stat.118 Stat. 1506

Pub. L.Pub. L. 88-272

Stat.78 Stat. 88

Pub. L.Pub. L. 94-455

Cites 35 · showing 5Cited by 0 across 0 sources