Foreign tax credit.
Earned income of citizens or residents of United States.
Possessions of the United States.
Controlled foreign corporations.
See 1976 Amendment note below.
Income of certain nonresident United States citizens subject to foreign community property laws.I.
Admissibility of documentation maintained in foreign countries.
Foreign currency transactions.
Pub. L. 106–519, § 4(7),Nov. 15, 2000, 114 Stat. 2433, added item for subpart E and directed that former item for subpart E be struck out, which could not be executed because the item for subpart E had previously been struck out by Pub. L. 94–455, § 1053(d)(5). See 1976 Amendment note below.
1976—Pub. L. 94–455, title X, § 1012(b)(3)(B),Oct. 4, 1976, 90 Stat. 1614, struck out item for subpart G “Export Trade Corporation” from analysis without a corresponding repeal of text in such subpart. The amendment probably should have struck out item for subpart H.
Pub. L. 94–455, title X, §§ 1052(c)(7),
1053(d)(5),Oct. 4, 1976, 90 Stat. 1648, 1649, struck out item for subpart C, relating to Western Hemisphere trade corporations, effective for taxable years beginning after Dec. 31, 1979, and item for subpart E, relating to China Trade Act corporations, effective for taxable years beginning after Dec. 31, 1977.
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.