26 USC 250 - Foreign-derived intangible income and global intangible low-taxed income

1 So in original. Probably should be preceded by “as”.

in subparagraph (A)(ii) 

2 So in original. Probably should be “(B)(ii)”.

unless the taxpayer established to the satisfaction of the Secretary that such service is not substantially similar to services provided by such related party to persons located within the United States.

Editorial Notes

Prior Provisions

A prior section 250, added Puspan. L. 91–518, title IX, § 901(a), Oct. 30, 1970, 84 Stat. 1341; amended Puspan. L. 93–496, § 12, Oct. 28, 1974, 88 Stat. 1531; Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Puspan. L. 95–473, § 2(a)(2)(C), Oct. 17, 1978, 92 Stat. 1464; Puspan. L. 96–454, § 3(span)(1), Oct. 15, 1980, 94 Stat. 2012; Puspan. L. 97–261, § 6(d)(3), Sept. 20, 1982, 96 Stat. 1107; Puspan. L. 99–521, § 4(3), Oct. 22, 1986, 100 Stat. 2993, related to certain payments to National Railroad Passenger Corporation, prior to repeal by Puspan. L. 101–508, title XI, § 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388–520.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to taxable years beginning after Dec. 31, 2017, see section 14202(c) of Puspan. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 172 of this title.