26 U.S. Code § 963 - Repealed.

Section, added Pub. L. 87–834, § 12(a),Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, § 123(b),Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, § 102(b),June 28, 1968, 82 Stat. 255; Pub. L. 91–53, § 5(b),Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, § 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) ofPub. L. 94–12, set out as an Effective Date note under section 955 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.