[§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58]
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.
Legal Commentary (Cornell LII)
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title ) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12 , set out as an Effective Date note under section 954 of this title .
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
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