Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
[§ 956A. Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 103–66, title XIII, § 13231(b), , 107 Stat. 496; amended Pub. L. 104–188, title I, § 1703(i)(2), (3), , 110 Stat. 1876, related to earnings invested in excess passive assets.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal by Pub. L. 104–188 applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders within which or with which such taxable years of foreign corporations end, see section 1501(d) of Pub. L. 104–188, set out as an Effective Date of 1996 Amendment note under section 904 of this title.