Status message

There are 6 Updates Pending. Select the tab below to view.
Subpart A. Foreign tax credit. B. Earned income of citizens or residents of United States. [C. Repealed.] D. Possessions of the United States. [E. Repealed.] F. Controlled foreign corporations. [G. Repealed.]  [1]    See 1976 Amendment note below. H. Income of certain nonresident United States citizens subject to foreign community property laws. [1] I. Admissibility of documentation maintained in foreign countries. J. Foreign currency transactions.

2004—Pub. L. 108–357, title I, § 101(b)(2),Oct. 22, 2004, 118 Stat. 1423, struck out item for subpart E “Qualifying foreign trade income”.
2000—Pub. L. 106–519, § 4(8),Nov. 15, 2000, 114 Stat. 2433, struck out item for subpart C “Taxation of foreign sales corporations”.
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.
1986—Pub. L. 99–514, title XII, § 1261(d),Oct. 22, 1986, 100 Stat. 2591, added item for subpart J.
1984—Pub. L. 98–369, div. A, title VIII, § 802(c)(4),July 18, 1984, 98 Stat. 999, added item for subpart C.
1982—Pub. L. 97–248, title III, § 337(b),Sept. 3, 1982, 96 Stat. 630, added item for subpart I.
1978—Pub. L. 95–615, § 202(g)(4), formerly § 202(f)(4),Nov. 8, 1978, 92 Stat. 3100, renumbered Pub. L. 96–222, title I, § 108(a)(1)(A),Apr. 1, 1980, 94 Stat. 223, inserted in item for subpart B “or residents” after “citizens.”
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.
1966—Pub. L. 89–809, title I, § 105(e)(2),Nov. 13, 1966, 80 Stat. 1567, added item for subpart H.
1962—Pub. L. 87–834, § 12(b)(3),Oct. 16, 1962, 76 Stat. 1031, added items for subparts F and G.

[1]  See 1976 Amendment note below.

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
§ 9042012112-240 [Sec.] 104(c)(2)(K)126 Stat. 2322
§ 9532012112-240 [Sec.] 322(a)126 Stat. 2332
§ 953nt new2012112-240 [Sec.] 322(c)126 Stat. 2332
§ 9542012112-240 [Sec.] 323(a)126 Stat. 2333
§ 954nt new2012112-240 [Sec.] 323(b)126 Stat. 2333
§ 9542012112-240 [Sec.] 322(b)126 Stat. 2332


LII has no control over and does not endorse any external Internet site that contains links to or references LII.