26 U.S.C. § 902

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 902 - Repealed

26 U.S.C. § 902

Pub. L. 115-97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 286; Pub. L. 86-780, §6(b)(2), Sept. 14, 1960, 74 Stat. 1016; Pub. L. 87-834, §9(a), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91-684, §§1, 2, Jan. 12, 1971, 84 Stat. 2068, 2069; Pub. L. 94-12, title VI, §602(c)(6), Mar. 29, 1975, 89 Stat. 59; Pub. L. 94-455, title X, §1033(a), Oct. 4, 1976, 90 Stat. 1626; Pub. L. 99-514, title XII, §1202(a), Oct. 22, 1986, 100 Stat. 2528; Pub. L. 100-647, title I, §1012(b)(1), (2), Nov. 10, 1988, 102 Stat. 3496; Pub. L. 105-34, §§1113(a), 1163 (a), Aug. 5, 1997, 111 Stat. 970, 987; Pub. L. 108-357, §405(a), Oct. 22, 2004, 118 Stat. 1498, related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14301(d) of Pub. L. 115-97, set out as an Effective Date of 2017 Amendment note under section 78 of this title.

corporation

The term "corporation" includes associations, joint-stock companies, and insurance companies.

stock

The term "stock" includes shares in an association, joint-stock company, or insurance company.