Section, act Aug. 16, 1954, ch. 736, 68A Stat. 365, defined foreign trust.
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) ofPub. L. 89–809, set out as an Effective Date of 1966 Amendment note under section
871 of this title.
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