Pub. L. 111-226 Aug. 10, 2010

124 Stat. 2403 · Changed 14 sections of the Code

Bill H.R. 1586 · Bluebook JCT general explanation (2011)

§ 32 Earned income

  • (g) Pub. L. 111–226 struck out subsec. (g). Text read as follows:

§ 304 Redemption through use of related corporations

  • (b)(5)(B) (b)(5)(C) Pub. L. 111–226 added subpar. (B) and redesignated former subpar. (B) as (C).

§ 861 Income from sources within the United States

  • (a)(1) Pub. L. 111–226, § 217(a), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former…
  • (c) (d) (e) § 861 Pub. L. 111–226, § 217(c)(1), redesignated subsecs. (d) to (f) as (c) to (e), respectively, and struck out former…

§ 864 Definitions and special rules

  • (e)(5)(A) Pub. L. 111–226 inserted at end “Notwithstanding the preceding sentence, a foreign corporation shall be treated as a…

§ 871 Tax on nonresident alien individuals

  • (i)(2)(B) Pub. L. 111–226, § 217(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “A…
  • (l) Pub. L. 111–226, § 217(b)(2), added subsec. (l). Former subsec. (l) redesignated (m).
  • (m) Pub. L. 111–226, § 217(b)(2), redesignated subsec. (l) as (m). Former subsec. (m) redesignated (n).
  • (n) Pub. L. 111–226, § 217(b)(2), redesignated subsec. (m) as (n).

§ 901 Taxes of foreign countries and of possessions of United States

  • (m) (n) Pub. L. 111–226 added subsec. (m) and redesignated former subsec. (m) as (n).

§ 904 Limitation on credit

  • (d)(6) (d)(7) Pub. L. 111–226, § 213(a), added par. (6) and redesignated former par. (6) as (7).
  • (h)(9) Pub. L. 111–226, § 217(c)(2), amended par. (9) generally. Prior to amendment, text read as follows: “For purposes of…

§ 909 Suspension of taxes and credits until related income taken into account

§ 960 Deemed paid credit for subpart F inclusions

  • (c) Pub. L. 111–226 added subsec. (c).

§ 2104 Property within the United States

  • (c) Pub. L. 111–226, in concluding provisions, struck out before period at end “or to a debt obligation of a domestic…

§ 6012 Persons required to make returns of income

  • (a)(8) (a) Pub. L. 111–226 redesignated par. (9) as (8) and struck out former par. (8) which read as follows: “Every individual…

§ 6051 Receipts for employees

  • (a)(7) Pub. L. 111–226 struck out par. (7) which read as follows: “the total amount paid to the employee under section 3507…

§ 6302 Mode or time of collection

  • § 6302 Pub. L. 111–226 struck out subsec. (i). Text read as follows: “For treatment of earned income advance amounts as…

§ 6501 Limitations on assessment and collection

  • (c)(8) Pub. L. 111–226 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).