Bill H.R. 10087
§ 901 Taxes of foreign countries and of possessions of United States
§ 904 Limitation on credit
- (a) Pub. L. 86–780, § 1(a), designated existing provisions as par. (1), inserted introductory clause “In the case of any…
- (b) Pub. L. 86–780, § 1(a), added subsec. (b). Former subsec. (b) redesignated (c).
- (c) Pub. L. 86–780, § 1(b), redesignated former subsec. (b) as (c) and inserted “applicable” before “limitation” therein.…
- (d) Pub. L. 86–780, § 1(c), redesignated former subsec. (c) as (d) and inserted “applicable” before “limitation” in two…
- (e) (f) Pub. L. 86–780, § 1(d), added subsecs. (e) and (f).
§ 1503 Computation and payment of tax
- (d) Pub. L. 86–780 added subsec. (d).
§ 6038 Information reporting with respect to certain foreign corporations and partnerships
- Enacted § 6038
§ 6040 Cross references
§ 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046 Pub. L. 86–780 substituted “Returns as to creation or organization, or reorganization, of foreign corporations” for…
- (a) Pub. L. 86–780 substituted requirement that returns relating to the creation, organization, or reorganization of…
- (b) Pub. L. 86–780 reenacted the substance of subsec. (b), struck out “to the full extent of the information within the…
- (c) Pub. L. 86–780 inserted the provisions defining United States shareholder and members of family and struck out…