# Pub. L. 111-226: changes to the Internal Revenue Code 2010-08-10, 124 Stat. 2403. Source: . ## Legislative history - Bill: [H.R. 1586](https://www.congress.gov/bill/111th-congress/house-bill/1586) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 32: Earned income - § 32(g): Pub. L. 111–226 struck out subsec. (g). Text read as follows: ## § 304: Redemption through use of related corporations - § 304(b)(5)(B), § 304(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 - § 861(a)(1): Pub. L. 111–226, § 217(a), redesignated subpars. (B) and (C) as (A) and (B), respectively, and struck out former subpar. (A) which read as follows: “interest from a resident alien individual or domestic corporation, if such individual or corporation meets the 80-percent foreign business requirements of subsection (c)(1),”. - § 861(c), § 861(d), § 861(e), § 861: Pub. L. 111–226, § 217(c)(1), redesignated subsecs. (d) to (f) as (c) to (e), respectively, and struck out former subsec. (c) which related to foreign business requirements. ## § 864: Definitions and special rules - § 864(e)(5)(A): Pub. L. 111–226 inserted at end “Notwithstanding the preceding sentence, a foreign corporation shall be treated as a member of the affiliated group if—” and added cls. (i) and (ii). ## § 871: Tax on nonresident alien individuals - § 871(i)(2)(B): Pub. L. 111–226, § 217(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “A percentage of any dividend paid by a domestic corporation meeting the 80-percent foreign business requirements of section 861(c)(1) equal to the percentage determined for purposes of section 861(c)(2)(A).” - § 871(l): Pub. L. 111–226, § 217(b)(2), added subsec. (l). Former subsec. (l) redesignated (m). - § 871(m): Pub. L. 111–226, § 217(b)(2), redesignated subsec. (l) as (m). Former subsec. (m) redesignated (n). - § 871(n): Pub. L. 111–226, § 217(b)(2), redesignated subsec. (m) as (n). ## § 901: Taxes of foreign countries and of possessions of United States - § 901(m), § 901(n): Pub. L. 111–226 added subsec. (m) and redesignated former subsec. (m) as (n). ## § 904: Limitation on credit - § 904(d)(6), § 904(d)(7): Pub. L. 111–226, § 213(a), added par. (6) and redesignated former par. (6) as (7). - § 904(h)(9): Pub. L. 111–226, § 217(c)(2), amended par. (9) generally. Prior to amendment, text read as follows: “For purposes of this subsection— ## § 909: Suspension of taxes and credits until related income taken into account - Enacted 26 U.S.C. § 909. ## § 960: Deemed paid credit for subpart F inclusions - § 960(c): Pub. L. 111–226 added subsec. (c). ## § 2104: Property within the United States - § 2104(c): Pub. L. 111–226, in concluding provisions, struck out before period at end “or to a debt obligation of a domestic corporation if any interest on such obligation, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States”. ## § 6012: Persons required to make returns of income - § 6012(a)(8), § 6012(a): Pub. L. 111–226 redesignated par. (9) as (8) and struck out former par. (8) which read as follows: “Every individual who receives payments during the calendar year in which the taxable year begins under section 3507 (relating to advance payment of earned income credit).” ## § 6051: Receipts for employees - § 6051(a)(7): Pub. L. 111–226 struck out par. (7) which read as follows: “the total amount paid to the employee under section 3507 (relating to advance payment of earned income credit),”. ## § 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 payment of withholding and FICA taxes, see section 3507(d).” ## § 6501: Limitations on assessment and collection - § 6501(c)(8): Pub. L. 111–226 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).