26 U.S.C. § 963 : US Code - Section 963: Repealed. Pub. L. 94-12, title VI, Sec. 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

Search 26 U.S.C. § 963 : US Code - Section 963: Repealed. Pub. L. 94-12, title VI, Sec. 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

Section, added Pub. L. 87-834, Sec. 12(a), Oct. 16, 1962, 76
Stat. 1023; amended Pub. L. 88-272, title I, Sec. 123(b), Feb. 26,
1964, 78 Stat. 29; Pub. L. 90-364, title I, Sec. 102(b), June 28,
1968, 82 Stat. 255; Pub. L. 91-53, Sec. 5(b), Aug. 7, 1969, 83
Stat. 95; Pub. L. 91-172, title VII, Sec. 701(b), Dec. 30, 1969, 83
Stat. 659, dealt with the receipt of minimum distributions by
domestic corporations.
EFFECTIVE DATE OF REPEAL
Repeal effective with respect to taxable years for foreign
corporations beginning after Dec. 31, 1975, and to taxable years of
United States shareholders (within the meaning of section 951(b) of
this title) within which or with which such taxable years of such
foreign corporations end, see section 602(f) of Pub. L. 94-12, set
out as an Effective Date note under section 955 of this title.