Determination of foreign taxes and foreign corporation’s earnings and profits.
Treatment of certain foreign currency transactions.
Other definitions and special rules.
1988—Pub. L. 100–647, title I, § 1012(v)(1)(C),Nov. 10, 1988, 102 Stat. 3529, added item 986 and struck out former item 986 “Determination of foreign corporation’s earnings and profits and foreign taxes”.
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 Friday, May 3, 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.
Description of Change
Statutes at Large
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