Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter N - TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATESPart III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart D - POSSESSIONS OF THE UNITED STATES
Section 936 - Repealed

26 U.S.C. § 936

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Current through P.L. 118-78 (published on www.congress.gov on 07/30/2024)
Section 936 - Repealed

26 U.S.C. § 936

Pub. L. 115-141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]

Section, added Pub. L. 94-455, title X, §1051(b), Oct. 4, 1976, 90 Stat. 1643; amended Pub. L. 94-455, title XIX, §1901(b)(37)(B), Oct. 4, 1976, 90 Stat. 1803; Pub. L. 95-600, title VII, §701(u)(11)(A), (B), Nov. 6, 1978, 92 Stat. 2917; Pub. L. 97-248, title II, §201(d)(8)(B), formerly §201(c)(8)(B), §213(a), Sept. 3, 1982, 96 Stat. 420, 452, renumbered §201(d)(8)(B), Pub. L. 97-448, title III, §306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 98-369, div. A, title IV, §474(r)(22), title VII, §712(g), title VIII, §801(d)(11), July 18, 1984, 98 Stat. 843, 947, 997; Pub. L. 99-499, title V, §516(b)(1)(B), Oct. 17, 1986, 100 Stat. 1770; Pub. L. 99-514, title II, §231(d)(3)(G), title VII, §701(e)(4)(I), title XII, §§1231(a)-(d), (f), 1275(a)(1), title XVIII, §1812(c)(4)(C), Oct. 22, 1986, 100 Stat. 2179, 2343, 2561-2563, 2598, 2835; Pub. L. 100-647, title I, §§1002(h)(3), 1012(h)(2)(B), (j), (n)(4), (5), title VI, §6132(a), Nov. 10, 1988, 102 Stat. 3370, 3502, 3512, 3515, 3721; Pub. L. 101-382, §227(a), Aug. 20, 1990, 104 Stat. 661; Pub. L. 101-508, §11704(a) (11), Nov. 5, 1990, 104 Stat. 1388-518; Pub. L. 103-66, §13227(a), (b), Aug. 10, 1993, 107 Stat. 489, 490; Pub. L. 104-188, §§1601(a), 1704 (t)(37), (80), Aug. 20, 1996, 110 Stat. 1827, 1889, 1891; Pub. L. 108-357, §402(b)(2), Oct. 22, 2004, 118 Stat. 1492; Pub. L. 110-172, §11(g) (12), Dec. 29, 2007, 121 Stat. 2490; Pub. L. 113-295, div. A, title II, §221(a)(12)(G), Dec. 19, 2014, 128 Stat. 4038; Pub. L. 115-97, §14221(a), Dec. 22, 2017, 131 Stat. 2218, related to Puerto Rico and possession tax credit.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 115-141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115-141, set out as a note under section 23 of this title.