§ 921 to 927. Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]

551 words·~3 min read·/usc/title-26/section-921-to-927

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Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ] Section 921, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 985 , provided for exclusion from gross income of exempt foreign trade income. A prior section 921, acts Aug. 16, 1954, ch. 736 , 68A Stat. 290 ; Oct. 4, 1976 , Pub. L. 94–455, title XIX, § 1901(a)(116) , 90 Stat. 1784 , defined Western Hemisphere trade corporation, prior to repeal by Pub. L. 94–455, title X, § 1052(b) , Oct. 4, 1976 , 90 Stat. 1648 , effective with respect to taxable years beginning after Dec. 31, 1979 .

Section 922, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 986 , defined FSC’s. A prior section 922, acts Aug. 16, 1954, ch. 736 , 68A Stat. 291 ; Dec. 10, 1971 , Pub. L. 92–178, title V, § 502(c) , 85 Stat. 550 ; Oct. 4, 1976 , Pub. L. 94–455, title X, § 1052(a) , (c)(1), 90 Stat. 1647 , 1648; Nov. 6, 1978 , Pub. L. 95–600, title III, § 301(b)(15) , 92 Stat. 2822 , related to a special deduction for a Western Hemisphere trade corporation, prior to repeal by Pub. L. 94–455, title X, § 1052(b) , Oct. 4, 1976 , 90 Stat. 1648 , effective with respect to taxable years beginning after Dec. 31, 1979 .

Section 923, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 986 ; amended Pub. L. 99–514, title XVIII, § 1876(b)(3) , Oct. 22, 1986 , 100 Stat. 2898 , related to exempt foreign trade income. Section 924, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 987 ; amended Pub. L. 99–514, title XVIII, § 1876(e)(2) , ( l ), Oct. 22, 1986 , 100 Stat. 2899 , 2901, related to foreign trading gross receipts. Section 925, added Pub. L. 98–369, div.

A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 990 , related to transfer pricing rules. Section 926, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 991 , related to distributions to shareholders. Section 927, added Pub. L. 98–369, div. A, title VIII, § 801(a) , July 18, 1984 , 98 Stat. 991 ; amended Pub. L. 99–514, title XVIII, § 1876(a)(1) , (e)(1), (f)(1), (p)(5), Oct. 22, 1986 , 100 Stat. 2897 , 2899, 2902; Pub. L. 100–647, title I, § 1012(bb)(8)(A) , Nov. 10, 1988 , 102 Stat. 3536 ;

Pub. L. 101–508, title XI, § 11704(a)(10) , Nov. 5, 1990 , 104 Stat. 1388–518 ; Pub. L. 103–66, title XIII, § 13239(a) , Aug. 10, 1993 , 107 Stat. 509 ; Pub. L. 105–34, title XI, § 1171(a) , Aug. 5, 1997 , 111 Stat. 987 , related to other definitions and special rules.

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28 references not yet in our index

Pub. L. 106-519
114 Stat. 2423
Pub. L. 98-369
98 Stat. 985
Pub. L. 94-455
90 Stat. 1784
90 Stat. 1648
98 Stat. 986
Pub. L. 92-178
85 Stat. 550
90 Stat. 1647
Pub. L. 95-600
92 Stat. 2822
Pub. L. 99-514
100 Stat. 2898
98 Stat. 987
100 Stat. 2899
98 Stat. 990
98 Stat. 991
100 Stat. 2897
Pub. L. 100-647
102 Stat. 3536
Pub. L. 101-508
104 Stat. 1388
Pub. L. 103-66
107 Stat. 509
Pub. L. 105-34
111 Stat. 987

Citation graph

cites case law

§ 921 to 927

Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]

Pub. L.Pub. L. 106-519

Stat.114 Stat. 2423

Pub. L.Pub. L. 98-369

Stat.98 Stat. 985

Pub. L.Pub. L. 94-455

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