Income from Sources Without the United States
PART III— INCOME FROM SOURCES WITHOUT THE UNITED STATES
Editorial Notes
Amendments
2004—Pub. L. 108–357, title I, § 101(b)(2), , 118 Stat. 1423, struck out item for subpart E “Qualifying foreign trade income”.
2000—Pub. L. 106–519, § 4(8), , 114 Stat. 2433, struck out item for subpart C “Taxation of foreign sales corporations”.
Pub. L. 106–519, § 4(7), , 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), , 100 Stat. 2591, added item for subpart J.
1984—Pub. L. 98–369, div. A, title VIII, § 802(c)(4), , 98 Stat. 999, added item for subpart C.
1982—Pub. L. 97–248, title III, § 337(b), , 96 Stat. 630, added item for subpart I.
1978—Pub. L. 95–615, § 202(g)(4), formerly § 202(f)(4), , 92 Stat. 3100, renumbered Pub. L. 96–222, title I, § 108(a)(1)(A), , 94 Stat. 223, inserted in item for subpart B “or residents” after “citizens.”
1976—Pub. L. 94–455, title X, § 1012(b)(3)(B), , 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), , 90 Stat. 1648, 1649, struck out item for subpart C, relating to Western Hemisphere trade corporations, effective for taxable years beginning after , and item for subpart E, relating to China Trade Act corporations, effective for taxable years beginning after .
1966—Pub. L. 89–809, title I, § 105(e)(2), , 80 Stat. 1567, added item for subpart H.
1962—Pub. L. 87–834, § 12(b)(3), , 76 Stat. 1031, added items for subparts F and G.