26 U.S.C. § 921 : US Code - Section 921 TO 927: Repealed. Pub. L. 106-519, Sec. 2, Nov. 15, 2000, 114 Stat. 2423]

Search 26 U.S.C. § 921 : US Code - Section 921 TO 927: Repealed. Pub. L. 106-519, Sec. 2, Nov. 15, 2000, 114 Stat. 2423]

Section 921, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 985, provided for exclusion from
gross income of exempt foreign trade income.
A prior section 921, acts Aug. 16, 1954, ch. 736, 68A Stat. 290;
Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1901(a)(116), 90
Stat. 1784, defined Western Hemisphere trade corporation, prior to
repeal by Pub. L. 94-455, title X, Sec. 1052(b), Oct. 4, 1976, 90
Stat. 1648, effective with respect to taxable years beginning after
Dec. 31, 1979.
Section 922, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 986, defined FSC's.
A prior section 922, acts Aug. 16, 1954, ch. 736, 68A Stat. 291;
Dec. 10, 1971, Pub. L. 92-178, title V, Sec. 502(c), 85 Stat. 550;
Oct. 4, 1976, Pub. L. 94-455, title X, Sec. 1052(a), (c)(1), 90
Stat. 1647, 1648; Nov. 6, 1978, Pub. L. 95-600, title III, Sec.
301(b)(15), 92 Stat. 2822, related to a special deduction for a
Western Hemisphere trade corporation, prior to repeal by Pub. L. 94-
455, title X, Sec. 1052(b), Oct. 4, 1976, 90 Stat. 1648, effective
with respect to taxable years beginning after Dec. 31, 1979.
Section 923, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 986; amended Pub. L. 99-514, title
XVIII, Sec. 1876(b)(3), Oct. 22, 1986, 100 Stat. 2898, related to
exempt foreign trade income.
Section 924, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 987; amended Pub. L. 99-514, title
XVIII, Sec. 1876(e)(2), (l), Oct. 22, 1986, 100 Stat. 2899, 2901,
related to foreign trading gross receipts.
Section 925, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 990, related to transfer pricing
rules.
Section 926, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 991, related to distributions to
shareholders.
Section 927, added Pub. L. 98-369, div. A, title VIII, Sec.
801(a), July 18, 1984, 98 Stat. 991; amended Pub. L. 99-514, title
XVIII, Sec. 1876(a)(1), (e)(1), (f)(1), (p)(5), Oct. 22, 1986, 100
Stat. 2897, 2899, 2902; Pub. L. 100-647, title I, Sec.
1012(bb)(8)(A), Nov. 10, 1988, 102 Stat. 3536; Pub. L. 101-508,
title XI, Sec. 11704(a)(10), Nov. 5, 1990, 104 Stat. 1388-518; Pub.
L. 103-66, title XIII, Sec. 13239(a), Aug. 10, 1993, 107 Stat. 509;
Pub. L. 105-34, title XI, Sec. 1171(a), Aug. 5, 1997, 111 Stat.
987, related to other definitions and special rules.
EFFECTIVE DATE OF REPEAL
Repeal applicable to transactions after Sept. 30, 2000, with
special rules relating to existing foreign sales corporations, see
section 5 of Pub. L. 106-519, set out as an Effective Date of 2000
Amendments note under section 56 of this title.