26 U.S.C. § 981
Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614
[§ 981. Repealed. Pub. L. 94–455, title X, § 1012(b)(2) , Oct. 4, 1976 , 90 Stat. 1614 ]
Source: view the official text
Cited by 8
- 26 CFR § 1.981-0 — Repeal of section 981; effective dates.
- 26 CFR § 1.981-1 — Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
- 26 CFR § 1.981-2 — Foreign law community income for taxable years beginning before January 1, 1967.
- 26 CFR § 1.981-3 — Definitions and other special rules.
- 26 CFR § 54.9801-3 — Limitations on preexisting condition exclusion period.
- 26 CFR § 54.9801-4 — Rules relating to creditable coverage.
- 26 CFR § 54.9801-5 — Evidence of creditable coverage.
- 26 CFR § 54.9815-2713A — Accommodations in connection with coverage of preventive health services.
Nearby sections (25 sections)
- 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- 963 · Repealed.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- 972 · Repealed.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- 981 · Repealed.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
- 991 · Taxation of a domestic international sales corporation
- 992 · Requirements of a domestic international sales corporation
- 993 · Definitions and special rules
- 994 · Inter-company pricing rules
- 995 · Taxation of DISC income to shareholders
- 996 · Rules for allocation in the case of distributions and losses