Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 963
[§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58]
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Nearby sections (25 sections)
- 952 · Subpart F income defined
- 953 · Insurance income
- 954 · Foreign base company income
- 955 · [§955. Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22,…
- 956 · Investment of earnings in United States property
- 956A · [§956A. Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug.…
- 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 · [§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29,…
- 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 · [§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct.…
- 981 · [§981. Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4,…
- 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