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26 U.S.C. § 972

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Nearby sections (25 sections)
  1. 956A · Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996,…
  2. 957 · Controlled foreign corporations; United States persons
  3. 958 · Rules for determining stock ownership
  4. 959 · Exclusion from gross income of previously taxed earnings and…
  5. 960 · Deemed paid credit for subpart F inclusions
  6. 961 · Adjustments to basis of stock in controlled foreign corporations…
  7. 962 · Election by individuals to be subject to tax at corporate rates
  8. 963 · Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89…
  9. 964 · Miscellaneous provisions
  10. 965 · Treatment of deferred foreign income upon transition to…
  11. 970 · Reduction of subpart F income of export trade corporations
  12. 971 · Definitions
  13. 972 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4,…
  14. 981 · Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90…
  15. 982 · Admissibility of documentation maintained in foreign countries
  16. 985 · Functional currency
  17. 986 · Determination of foreign taxes and foreign corporation’s earnings…
  18. 987 · Branch transactions
  19. 988 · Treatment of certain foreign currency transactions
  20. 989 · Other definitions and special rules
  21. 991 · Taxation of a domestic international sales corporation
  22. 992 · Requirements of a domestic international sales corporation
  23. 993 · Definitions and special rules
  24. 994 · Inter-company pricing rules
  25. 995 · Taxation of DISC income to shareholders
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