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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter N— Tax Based on Income From Sources Within or Without the United States · § 955

§ 955. Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]

180 words·~1 min read·/usc/title-26/section-955

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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.
Connections15 cite this · traces to 2
12 references not yet in our index
  • Pub. L. 94–12, title VI, § 602(d)(3)(A)
  • 89 Stat. 62
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 99–514, title XII, § 1221(c)(3)(B)
  • 100 Stat. 2553
  • Pub. L. 100–647, title I, § 1012(i)(11)
  • 102 Stat. 3509
  • Pub. L. 87–834, § 12(a)
  • 76 Stat. 1013
  • Pub. L. 94–12, title VI, § 602(c)(5)
  • 89 Stat. 59
Citation graph
cites case law
§ 955
Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
Stat.×9
U.S.C.×4
C.F.R.×2
Pub. L.Pub. L. 94–12, title VI, § 602(d)(3)(A)
Stat.89 Stat. 62
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 99–514, title XII, § 1221(c)(3)(B)
Cites 14 · showing 7Cited by 15 across 3 sources
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