26 U.S. Code § 921 to 927 - Repealed.

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Section 921, added Pub. L. 98–369, div. A, title VIII, § 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, § 1901(a)(116), 90 Stat. 1784, defined Western Hemisphere trade corporation, prior to repeal by Pub. L. 94–455, title X, § 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, § 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, § 502(c), 85 Stat. 550; Oct. 4, 1976, Pub. L. 94–455, title X, § 1052(a), (c)(1), 90 Stat. 1647, 1648; Nov. 6, 1978, Pub. L. 95–600, title III, § 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, § 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, § 801(a),July 18, 1984, 98 Stat. 986; amended Pub. L. 99–514, title XVIII, § 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, § 801(a),July 18, 1984, 98 Stat. 987; amended Pub. L. 99–514, title XVIII, § 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, § 801(a),July 18, 1984, 98 Stat. 990, related to transfer pricing rules.
Section 926, added Pub. L. 98–369, div. A, title VIII, § 801(a),July 18, 1984, 98 Stat. 991, related to distributions to shareholders.
Section 927, added Pub. L. 98–369, div. A, title VIII, § 801(a),July 18, 1984, 98 Stat. 991; amended Pub. L. 99–514, title XVIII, § 1876(a)(1), (e)(1), (f)(1), (p)(5),Oct. 22, 1986, 100 Stat. 2897, 2899, 2902; Pub. L. 100–647, title I, § 1012(bb)(8)(A),Nov. 10, 1988, 102 Stat. 3536; Pub. L. 101–508, title XI, § 11704(a)(10),Nov. 5, 1990, 104 Stat. 1388–518; Pub. L. 103–66, title XIII, § 13239(a),Aug. 10, 1993, 107 Stat. 509; Pub. L. 105–34, title XI, § 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 ofPub. L. 106–519, set out as an Effective Date of 2000 Amendments note under section 56 of this title.

Written determinations for this section

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