Internal Revenue Code · 26 U.S.C.
§ 936. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 936
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 3 Code sections and 27 other regulations
- Regulations
- 8 issued under this section
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
Regulations under this section
Treasury regulations (26 CFR) issued under § 936
- § 1.936-1 Elections.
- § 1.936-4 Intangible property income in the absence of an election out.
- § 1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- § 1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- § 1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
- § 1.936-10 Qualified investments.
- § 1.936-11 New lines of business prohibited.
- § 7.936-1 Qualified possession source investment income.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 3 Code sections
- § 864(g)(4)(B)(i) Definitions and special rules
- § 901(g)(2) Taxes of foreign countries and of possessions of United States
- § 904(g)(1) Limitation on credit
Cited in 27 regulations not issued under it
- § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.
- § 1.56(g)-0 Table of Contents.
- § 1.56(g)-1 Adjusted current earnings.
- § 1.168(i)-1 General asset accounts.
- § 1.338-2 Nomenclature and definitions; mechanics of the section 338 election.
- § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- § 1.338-9 International aspects of section 338.
- § 1.469-3T Passive activity credit (temporary).
- § 1.482-1 Allocation of income and deductions among taxpayers.
- § 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
- § 1.861-9T Allocation and apportionment of interest expense (temporary).
- § 1.861-11 Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
- § 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- § 1.864-8T Treatment of related person factoring income (temporary).
- § 1.904(f)-0 Outline of regulation provisions.
- § 1.904(f)-2 Recapture of overall foreign losses.
- § 1.954-2 Foreign personal holding company income.
- § 1.1361-1 S corporation defined.
- § 1.1502-77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
- § 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- § 1.6655-0 Table of contents.
- § 1.6655-2 Annualized income installment method.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter N Tax Based on Income From Sources Within or Without the United States
- Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart D Possessions of the United States
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 94–455, title X, § 1051(b), Oct. 4, 1976, 90 Stat. 1643; amended Pub. L. 94–455, title XIX, § 1901(b)(37)(B), Oct. 4, 1976, 90 Stat. 1803; Pub. L. 95–600, title VII, § 701(u)(11)(A), (B), Nov. 6, 1978, 92 Stat. 2917; Pub. L. 97–248, title II, § 201(d)(8)(B), formerly § 201(c)(8)(B), § 213(a), Sept. 3, 1982, 96 Stat. 420, 452, renumbered § 201(d)(8)(B), Pub. L. 97–448, title III, § 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 98–369, div. A, title IV, § 474(r)(22), title VII, § 712(g), title VIII, § 801(d)(11), July 18, 1984, 98 Stat. 843, 947, 997; Pub. L. 99–499, title V, § 516(b)(1)(B), Oct. 17, 1986, 100 Stat. 1770; Pub. L. 99–514, title II, § 231(d)(3)(G), title VII, § 701(e)(4)(I), title XII, §§ 1231(a)–(d), (f), 1275(a)(1), title XVIII, § 1812(c)(4)(C), Oct. 22, 1986, 100 Stat. 2179, 2343, 2561–2563, 2598, 2835; Pub. L. 100–647, title I, §§ 1002(h)(3), 1012(h)(2)(B), (j), (n)(4), (5), title VI, § 6132(a), Nov. 10, 1988, 102 Stat. 3370, 3502, 3512, 3515, 3721; Pub. L. 101–382, title II, § 227(a), Aug. 20, 1990, 104 Stat. 661; Pub. L. 101–508, title XI, § 11704(a)(11), Nov. 5, 1990, 104 Stat. 1388–518; Pub. L. 103–66, title XIII, § 13227(a), (b), Aug. 10, 1993, 107 Stat. 489, 490; Pub. L. 104–188, title I, §§ 1601(a), 1704(t)(37), (80), Aug. 20, 1996, 110 Stat. 1827, 1889, 1891; Pub. L. 108–357, title IV, § 402(b)(2), Oct. 22, 2004, 118 Stat. 1492; Pub. L. 110–172, § 11(g)(12), Dec. 29, 2007, 121 Stat. 2490; Pub. L. 113–295, div. A, title II, § 221(a)(12)(G), Dec. 19, 2014, 128 Stat. 4038; Pub. L. 115–97, title I, § 14221(a), Dec. 22, 2017, 131 Stat. 2218, related to Puerto Rico and possession tax credit.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.