26 U.S. Code Part II, Subpart D - Miscellaneous Provisions

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Sec. 891. Doubling of rates of tax on citizens and corporations of certain foreign countries. 892. Income of foreign governments and of international organizations. 893. Compensation of employees of foreign governments or international organizations. 894. Income affected by treaty. 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits. 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries. 897. Disposition of investment in United States real property. 898. Taxable year of certain foreign corporations.

1989—Pub. L. 101–239, title VII, § 7401(c),Dec. 19, 1989, 103 Stat. 2357, added item 898.
1986—Pub. L. 99–514, title XII, § 1212(b)(1),Oct. 22, 1986, 100 Stat. 2537, redesignated former subpart (C) as (D).
1980—Pub. L. 96–499, title XI, § 1122(b),Dec. 5, 1980, 94 Stat. 2687, added item 897.
1966—Pub. L. 89–809, title I, §§ 102(a)(4)(B), 105 (c),Nov. 13, 1966, 80 Stat. 1543, 1565, substituted “affected by treaty” for “exempt under treaty” in item 894, inserted “or from bank deposits” in item 895, and added item 896.
1961—Pub. L. 87–29, § 1(b),May 4, 1961, 75 Stat. 64, added item 895.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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
§ 8972012112-240 [Sec.] 321(a)126 Stat. 2332
§ 897nt new2012112-240 [Sec.] 321(b)126 Stat. 2332


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