26 U.S.C. § 955
Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217
[§ 955. Repealed. Pub. L. 115–97, title I, § 14212(a) , Dec. 22, 2017 , 131 Stat. 2217 ]
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Cited by 17
- 26 CFR § 1.861-3 — Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
- 26 CFR § 1.951-3 — Coordination of subpart F with foreign personal holding company provisions.
- 26 CFR § 1.954-6 — Foreign base company shipping income.
- 26 CFR § 1.954-7 — Increase in qualified investments in foreign base company shipping operations.
- 26 CFR § 1.955-0 — Effective dates.
- 26 CFR § 1.955-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
- 26 CFR § 1.955-2 — Amount of a controlled foreign corporation's qualified investments in less developed countries.
- 26 CFR § 1.955-3 — Election as to date of determining qualified investments in less developed countries.
- 26 CFR § 1.955-4 — Definition of less developed country.
- 26 CFR § 1.955A-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
- 26 CFR § 1.955A-2 — Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
- 26 CFR § 1.955A-3 — Election as to qualified investments by related persons.
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- 26 CFR § 1.955A-4 — Election as to date of determining qualified investment in foreign base company shipping operations.
- 26 CFR § 1.958-1 — Direct and indirect ownership of stock.
- 26 CFR § 1.964-4 — Verification of certain classes of income.
- 26 CFR § 1.970-1 — Export trade corporations.
- 26 CFR § 1.972-1 — Consolidation of group of export trade corporations.
Nearby sections (25 sections)
- 934 · Limitation on reduction in income tax liability incurred to the…
- 934A · Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22,…
- 935 · Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986,…
- 936 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar.…
- 937 · Residence and source rules involving possessions
- 941 · Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004,…
- 951 · Amounts included in gross income of United States shareholders
- 951A · Net CFC tested income included in gross income of United States…
- 951B · Amounts included in gross income of foreign controlled United…
- 952 · Subpart F income defined
- 953 · Insurance income
- 954 · Foreign base company income
- 955 · Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131…
- 956 · Investment of earnings in United States property
- 956A · Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996,…
- 957 · Controlled foreign corporations; United States persons
- 958 · Rules for determining stock ownership
- 959 · Exclusion from gross income of previously taxed earnings and…
- 960 · Deemed paid credit for subpart F inclusions
- 961 · Adjustments to basis of stock in controlled foreign corporations…
- 962 · Election by individuals to be subject to tax at corporate rates
- 963 · Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89…
- 964 · Miscellaneous provisions
- 965 · Treatment of deferred foreign income upon transition to…
- 970 · Reduction of subpart F income of export trade corporations