Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§§ 1246, 1247. Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section 1246, added Pub. L. 87–834, § 14(a)(1), , 76 Stat. 1036; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(W), (2), title XIX, §§ 1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, § 2005(a)(5), , 90 Stat. 1732, 1787, 1793, 1800, 1834, 1877; Pub. L. 96–223, title IV, § 401(a), , 94 Stat. 299; Pub. L. 97–34, title VIII, § 832(a), , 95 Stat. 355; Pub. L. 98–369, div. A, title I, § 134(a), title X, § 1001(b)(20), (e), , 98 Stat. 668, 1012; Pub. L. 99–514, title XII, § 1235(b), , 100 Stat. 2574; Pub. L. 100–647, title I, §§ 1012(p)(21), 1018(o)(2), , 102 Stat. 3519, 3585; Pub. L. 107–16, title V, § 542(e)(5)(A), , 115 Stat. 85; Pub. L. 111–312, title III, § 301(a), , 124 Stat. 3300, related to treatment of gain on foreign investment company stock.
removalDescription
Section 1247, added Pub. L. 87–834, § 14(a)(1), , 76 Stat. 1037; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(X), (2), title XIX, §§ 1901(b)(33)(P), (R), 1906(b)(13)(A), , 90 Stat. 1732, 1802, 1834; Pub. L. 98–369, div. A, title X, § 1001(b)(21), (e), , 98 Stat. 1012, related to election by foreign investment companies to distribute income currently.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.