26 U.S.C. § 963
Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58
[§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1) , Mar. 29, 1975 , 89 Stat. 58 ]
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Cited by 13
- 26 CFR § 1.864-5 — Foreign source income effectively connected with U.S. business.
- 26 CFR § 1.902-0 — Outline of regulations provisions for section 902.
- 26 CFR § 1.902-3 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
- 26 CFR § 1.952-1 — Subpart F income defined.
- 26 CFR § 1.955A-3 — Election as to qualified investments by related persons.
- 26 CFR § 1.959-3 — Allocation of distributions to earnings and profits of foreign corporations.
- 26 CFR § 1.963-0 — Repeal of section 963; effective dates.
- 26 CFR § 1.963-2 — Determination of the amount of the minimum distribution.
- 26 CFR § 1.963-3 — Distributions counting toward a minimum distribution.
- 26 CFR § 1.963-6 — Deficiency distribution.
- 26 CFR § 1.964-1 — Determination of the earnings and profits of a foreign corporation.
- 26 CFR § 1.964-2 — Treatment of blocked earnings and profits.
Nearby sections (25 sections)
- 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- 955 · Repealed.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- 956A · Repealed.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- 963 · Repealed.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
- 971 · Definitions
- 972 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4,…
- 981 · Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90…
- 982 · Admissibility of documentation maintained in foreign countries
- 985 · Functional currency
- 986 · Determination of foreign taxes and foreign corporation’s earnings…
- 987 · Branch transactions
- 988 · Treatment of certain foreign currency transactions
- 989 · Other definitions and special rules