26 U.S. Code Part III, Subpart J - Foreign Currency Transactions

Sec. 985. Functional currency. 986. Determination of foreign taxes and foreign corporation’s earnings and profits. 987. Branch transactions. 988. Treatment of certain foreign currency transactions. 989. 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 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


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