Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
[§ 955. Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, added Pub. L. 94–12, title VI, § 602(d)(3)(A), , 89 Stat. 62; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 99–514, title XII, § 1221(c)(3)(B), (C), , 100 Stat. 2553; Pub. L. 100–647, title I, § 1012(i)(11), , 102 Stat. 3509, related to withdrawal of previously excluded subpart F income from qualified investment.
removalDescription
A prior section 955, added Pub. L. 87–834, § 12(a), , 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), , 89 Stat. 59.
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 in which or with which such taxable years of foreign corporations end, see section 14212(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 851 of this title.