26 U.S. Code § 1246, 1247 - Repealed.

Section 1246, added Pub. L. 87–834, § 14(a)(1),Oct. 16, 1962, 76 Stat. 1036; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(W), (2), title XIX, §§ 1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, § 2005(a)(5),Oct. 4, 1976, 90 Stat. 1732, 1787, 1793, 1800, 1834, 1877; Pub. L. 96–223, title IV, § 401(a),Apr. 2, 1980, 94 Stat. 299; Pub. L. 97–34, title VIII, § 832(a),Aug. 13, 1981, 95 Stat. 355; Pub. L. 98–369, div. A, title I, § 134(a), title X, § 1001(b)(20), (e),July 18, 1984, 98 Stat. 668, 1012; Pub. L. 99–514, title XII, § 1235(b),Oct. 22, 1986, 100 Stat. 2574; Pub. L. 100–647, title I, §§ 1012(p)(21), 1018 (o)(2),Nov. 10, 1988, 102 Stat. 3519, 3585; Pub. L. 107–16, title V, § 542(e)(5)(A),June 7, 2001, 115 Stat. 85; Pub. L. 111–312, title III, § 301(a),Dec. 17, 2010, 124 Stat. 3300, related to treatment of gain on foreign investment company stock.
Section 1247, added Pub. L. 87–834, § 14(a)(1),Oct. 16, 1962, 76 Stat. 1037; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(X), (2), title XIX, §§ 1901(b)(33)(P), (R), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1732, 1802, 1834; Pub. L. 98–369, div. A, title X, § 1001(b)(21), (e),July 18, 1984, 98 Stat. 1012, related to election by foreign investment companies to distribute income currently.
Effective Date of Repeal

Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) ofPub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.