§ 941 to 943. Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]

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Pub. L. 108–357, title I, § 101(b)(1) , Oct. 22, 2004 , 118 Stat. 1423 ] Section 941, added Pub. L. 106–519, § 3(b) , Nov. 15, 2000 , 114 Stat. 2424 , related to qualifying foreign trade income. A prior section 941, acts Aug. 16, 1954, ch. 736 , 68A Stat. 293 ; Oct. 4, 1976 , Pub. L. 94–455, title X, § 1053(a) , title XIX, § 1906(b)(1)(A), 90 Stat. 1648 , 1834, set forth provisions authorizing special deduction for China Trade Act corporations, prior to repeal by Pub. L. 94–455, title X, § 1053(c) , (e), Oct. 4, 1976 , 90 Stat. 1649 , effective with respect to taxable years beginning after Dec. 31, 1977 .

Section 942, added Pub. L. 106–519, § 3(b) , Nov. 15, 2000 , 114 Stat. 2426 , defined “foreign trading gross receipts” and set forth economic process requirements. A prior section 942, act Aug. 16, 1954, ch. 736 , 68A Stat. 294 , disallowed foreign tax credit authorized by section 901 to any corporation organized under the China Trade Act, prior to repeal by Pub. L. 94–455, title X, § 1053(c) , (e), Oct. 4, 1976 , 90 Stat. 1649 , effective with respect to taxable years beginning after Dec. 31, 1977 .

Section 943, added Pub. L. 106–519, § 3(b) , Nov. 15, 2000 , 114 Stat. 2428 ; amended Pub. L. 107–147, title IV, § 417(14) , Mar. 9, 2002 , 116 Stat. 56 , set forth other definitions and special rules for purposes of this subpart. A prior section 943, acts Aug. 16, 1954, ch. 736 , 68A Stat. 294 ; Oct. 4, 1976 , Pub. L. 94–455, title X, § 1053(b) , 90 Stat. 1648 , set forth provisions relating to exclusion from gross income of residents of Formosa or Hong Kong of amounts distributed as dividends by China Trade Act corporations, prior to repeal by Pub. L. 94–455, title X, § 1053(c) , (e), Oct. 4, 1976 , 90 Stat. 1649 , effective with respect to taxable years beginning after Dec. 31, 1977 .

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Pub. L. 108-357
118 Stat. 1423
Pub. L. 106-519
114 Stat. 2424
Pub. L. 94-455
90 Stat. 1648
90 Stat. 1649
114 Stat. 2426
114 Stat. 2428
Pub. L. 107-147
116 Stat. 56

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§ 941 to 943

Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]

Pub. L.Pub. L. 108-357

Stat.118 Stat. 1423

Pub. L.Pub. L. 106-519

Stat.114 Stat. 2424

Pub. L.Pub. L. 94-455

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