Internal Revenue Code · 26 U.S.C.
§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58
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. § 963
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- Repealed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 0 Code sections and 9 other regulations
- Regulations
- 4 issued under this section
Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58
Regulations under this section
Treasury regulations (26 CFR) issued under § 963
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 9 regulations not issued under it
- § 1.864-5 Foreign source income effectively connected with U.S. business.
- § 1.902-0 Outline of regulations provisions for section 902.
- § 1.902-3 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
- § 1.952-1 Subpart F income defined.
- § 1.955A-3 Election as to qualified investments by related persons.
- § 1.959-3 Allocation of distributions to earnings and profits of foreign corporations.
- § 1.964-1 Determination of the earnings and profits of a foreign corporation.
- § 1.964-2 Treatment of blocked earnings and profits.
- § 1.964-3 Records to be provided by United States shareholders.
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 F Controlled Foreign Corporations
Nearby sections
- § 959 Exclusion from gross income of previously taxed earnings and profits
- § 960 Deemed paid credit for subpart F inclusions
- § 961 Adjustments to basis of stock in controlled foreign corporations and of other property
- § 962 Election by individuals to be subject to tax at corporate rates
- § 963 Repealed
- § 964 Miscellaneous provisions
- § 965 Treatment of deferred foreign income upon transition to participation exemption system of taxation
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 87–834, § 12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, § 123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, § 102(b), June 28, 1968, 82 Stat. 255; Pub. L. 91–53, § 5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, § 701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations.
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.