Notes on income from sources without the united states : US Code - Notes

Search Notes on income from sources without the united states : US Code - Notes

Subpart
A. Foreign tax credit.
B. Earned income of citizens or residents of United
States.
[C. Repealed.]
D. Possessions of the United States.
[E. Repealed.]
F. Controlled foreign corporations.
[G. Repealed.] (!1)
H. Income of certain nonresident United States citizens
subject to foreign community property laws.(!1)
I. Admissibility of documentation maintained in foreign
countries.
J. Foreign currency transactions.

AMENDMENTS
2004 - Pub. L. 108-357, title I, Sec. 101(b)(2), Oct. 22, 2004,
118 Stat. 1423, struck out item for subpart E "Qualifying foreign
trade income".
2000 - Pub. L. 106-519, Sec. 4(8), Nov. 15, 2000, 114 Stat. 2433,
struck out item for subpart C "Taxation of foreign sales
corporations".
Pub. L. 106-519, Sec. 4(7), Nov. 15, 2000, 114 Stat. 2433, added
item for subpart E and directed that former item for subpart E be
struck out, which could not be executed because the item for
subpart E had previously been struck out by Pub. L. 94-455, Sec.
1053(d)(5). See 1976 Amendment note below.
1986 - Pub. L. 99-514, title XII, Sec. 1261(d), Oct. 22, 1986,
100 Stat. 2591, added item for subpart J.
1984 - Pub. L. 98-369, div. A, title VIII, Sec. 802(c)(4), July
18, 1984, 98 Stat. 999, added item for subpart C.
1982 - Pub. L. 97-248, title III, Sec. 337(b), Sept. 3, 1982, 96
Stat. 630, added item for subpart I.
1978 - Pub. L. 95-615, Sec. 202(g)(4), formerly Sec. 202(f)(4),
Nov. 8, 1978, 92 Stat. 3100, renumbered Pub. L. 96-222, title I,
Sec. 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223, inserted in item for
subpart B "or residents" after "citizens."
1976 - Pub. L. 94-455, title X, Sec. 1012(b)(3)(B), Oct. 4, 1976,
90 Stat. 1614, struck out item for subpart G "Export Trade
Corporation" from analysis without a corresponding repeal of text
in such subpart. The amendment probably should have struck out item
for subpart H.
Pub. L. 94-455, title X, Secs. 1052(c)(7), 1053(d)(5), Oct. 4,
1976, 90 Stat. 1648, 1649, struck out item for subpart C, relating
to Western Hemisphere trade corporations, effective for taxable
years beginning after Dec. 31, 1979, and item for subpart E,
relating to China Trade Act corporations, effective for taxable
years beginning after Dec. 31, 1977.
1966 - Pub. L. 89-809, title I, Sec. 105(e)(2), Nov. 13, 1966, 80
Stat. 1567, added item for subpart H.
1962 - Pub. L. 87-834, Sec. 12(b)(3), Oct. 16, 1962, 76 Stat.
1031, added items for subparts F and G.

(!1) See 1976 Amendment note below.