Section 936, referred to in subsec. (g)(2), was repealed by Puspan. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206.

The date of the enactment of the Tax Technical Corrections Act of 2018, referred to in subsec. (g)(2), is the date of enactment of div. U of Puspan. L. 115–141, which was approved Mar. 23, 2018.

The date of the enactment of the Tax Reform Act of 1976, referred to in subsec. (g)(2), is the date of enactment of Puspan. L. 94–455, which was approved Oct. 4, 1976.

The date of the enactment of the Tax Reform Act of 1986, referred to in subsec. (g)(2), is the date of enactment of Puspan. L. 99–514, which was approved Oct. 22, 1986.

The Arms Export Control Act, referred to in subsec. (j)(2)(A)(i), is Puspan. L. 90–269, Oct. 22, 1968, 82 Stat. 1320, which is classified principally to chapter 39 (§ 2751 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 2751 of Title 22 and Tables.

Section 6(j) of the Export Administration Act of 1979, referred to in subsec. (j)(2)(A)(iv), was classified to section 4605(j) of Title 50, War and National Defense, prior to repeal by Puspan. L. 115–232, div. A, title XVII, § 1766(a), Aug. 13, 2018, 132 Stat. 2232.

Sections 15(a) and 15C(a) of the Securities Exchange Act of 1934, referred to in subsec. (k)(4)(A)(i), (ii), are classified to sections 78o(a) and 78o–5(a), respectively, of Title 15, Commerce and Trade.

2018—Subsec. (g)(2). Puspan. L. 115–141 inserted “(as in effect on the day before the date of the enactment of the Tax Technical Corrections Act of 2018)” after “section 936”.

2017—Subsec. (a). Puspan. L. 115–97, § 14301(c)(7), substituted “section 960” for “sections 902 and 960”.

Subsec. (e)(2). Puspan. L. 115–97, § 14301(c)(8), substituted “but is not limited to that portion” for “but is not limited to—

“(A) dividends received from a foreign corporation in respect of which taxes are deemed paid by the taxpayer under section 902, to the extent such dividends are attributable to foreign mineral income, and

“(B) that portion”.

Subsec. (f). Puspan. L. 115–97, § 14301(c)(9), substituted “section 960” for “sections 902 and 960” in introductory provisions.

Subsec. (j)(1)(A). Puspan. L. 115–97, § 14301(c)(10), struck out “902 or” after “under section”.

Subsec. (j)(1)(B). Puspan. L. 115–97, § 14301(c)(11), substituted “section 960” for “sections 902 and 960”.

Subsec. (k)(2). Puspan. L. 115–97, § 14301(c)(12), struck out “, 902,” after “under section 853” in introductory provisions.

Subsec. (k)(6). Puspan. L. 115–97, § 14301(c)(13), struck out “902 or” after “under section”.

Subsec. (m)(1)(B). Puspan. L. 115–97, § 14301(c)(14), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “in the case of a foreign income tax paid by a section 902 corporation (as defined in section 909(d)(5)), shall not be taken into account for purposes of section 902 or 960.”

2010—Subsecs. (m), (n). Puspan. L. 111–226 added subsec. (m) and redesignated former subsec. (m) as (n).

2007—Subsec. (h). Puspan. L. 110–172 struck out subsec. (h), which read as follows: “No credit shall be allowed under this section for any income, war profits, and excess profits taxes paid or accrued with respect to the foreign trade income (within the meaning of section 923(span)) of a FSC, other than section 923(a)(2) non-exempt income (within the meaning of section 927(d)(6)).”

2005—Subsec. (l)(2)(C)(i). Puspan. L. 109–135 struck out “if such security were stock” after “paragraph (4) thereof”.

2004—Subsec. (span)(5). Puspan. L. 108–357, § 405(span), substituted “any person” for “any individual”.

Subsec. (k). Puspan. L. 108–357, § 832(span), inserted “on dividends” after “taxes” in span.

Subsec. (k)(1)(A)(i). Puspan. L. 108–311, § 406(g)(1), substituted “31-day period” for “30-day period”.

Subsec. (k)(3)(B). Puspan. L. 108–311, § 406(g)(2), substituted “91-day period” for “90-day period” and “31-day period” for “30-day period”.

Subsecs. (l), (m). Puspan. L. 108–357, § 832(a), added subsec. (l) and redesignated former subsec. (l) as (m).

2000—Subsec. (j)(5). Puspan. L. 106–200 added par. (5).

1998—Subsec. (k)(4)(A). Puspan. L. 105–206 substituted “business as a securities dealer” for “securities business” in introductory provisions.

1997—Subsec. (k). Puspan. L. 105–34, § 1053(a), added subsec. (k). Former subsec. (k) redesignated (l).

Subsec. (l). Puspan. L. 105–34, § 1053(a), redesignated subsec. (k) as (l).

Subsec. (l)(4). Puspan. L. 105–34, § 1142(e)(4), which directed amendment of subsec. (k)(4) by substituting “foreign corporation or partnership” for “foreign corporation”, was executed to subsec. (l)(4) to reflect the probable intent of Congress and the redesignation of subsec. (k) as (l) by Puspan. L. 105–34, § 1053(a). See above.

1996—Subsec. (span)(5). Puspan. L. 104–188 inserted at end “Under rules or regulations prescribed by the Secretary, in the case of any foreign trust of which the settlor or another person would be treated as owner of any portion of the trust under subpart E but for section 672(f), the allocable amount of any income, war profits, and excess profits taxes imposed by any foreign country or possession of the United States on the settlor or such other person in respect of trust income.”

1993—Subsec. (j)(2)(C). Puspan. L. 103–149 struck out span and text of subpar. (C). Text read as follows:

“(i) In general.—In addition to any period during which this subsection would otherwise apply to South Africa, this subsection shall apply to South Africa during the period—

“(I) beginning on January 1, 1988, and

“(II) ending on the date the Secretary of State certifies to the Secretary of the Treasury that South Africa meets the requirements of section 311(a) of the Comprehensive Anti-Apartheid Act of 1986 (as in effect on the date of the enactment of this subparagraph).

“(ii) South africa defined.—For purposes of clause (i), the term ‘South Africa’ has the meaning given to such term by paragraph (6) of section 3 of the Comprehensive Anti-Apartheid Act of 1986 (as so in effect).”

1988—Subsec. (g)(2). Puspan. L. 100–647, § 1012(j), inserted “(as in effect on the day before the date of the enactment of the Tax Reform Act of 1986)” after “section 957(c)”.

Subsec. (j)(3). Puspan. L. 100–647, § 2003(c)(1), inserted “, etc.” at end of span and substituted “Sections 275 and 78” for “Section 275” in text.

1987—Subsec. (j)(1). Puspan. L. 100–203, § 10231(span), substituted “during which” for “to which” in subpar. (A) and “such country” for “any country so identified” in subpar. (B).

Subsec. (j)(2)(C). Puspan. L. 100–203, § 10231(a), added subpar. (C).

1986—Subsec. (h). Puspan. L. 99–514, § 1876(p)(2), inserted closing parenthesis after “section 927(d)(6)”.

Subsec. (i). Puspan. L. 99–514, § 1204(a), added subsec. (i). Former subsec. (i) redesignated (j).

Subsec. (i)(3). Puspan. L. 99–514, § 112(span)(3), substituted “section 642(a)” for “section 642(a)(1)”.

Subsec. (j). Puspan. L. 99–509 added subsec. (j). Former subsec. (j) redesignated (k).

Puspan. L. 99–514, § 1204(a), redesignated former subsec. (i) as (j).

Subsec. (k). Puspan. L. 99–509 redesignated former subsec. (j) as (k).

1984—Subsec. (a). Puspan. L. 98–369, § 612(e)(1), substituted “section 26(span)” for “section 25(span)”.

Puspan. L. 98–369, § 474(r)(20), substituted “The credit shall not be allowed against any tax treated as a tax not imposed by this chapter under section 25(span)” for “The credit shall not be allowed against the tax imposed by section 56 (relating to corporate minimum tax), against the tax imposed for the taxable year under section 72(m)(5)(B) (relating to 10 percent tax on premature distributions to owner-employees) section 72(q)(1) (relating to 5-percent tax on premature distributions under annuity contracts),, against the tax imposed by section 402(e) (relating to tax on lump sum distributions), against the tax imposed for the taxable year by section 408(f) (relating to additional tax on income from certain retirement accounts), against the tax imposed by section 531 (relating to the tax on accumulated earnings), against the additional tax imposed for the taxable year under section 1351 (relating to recoveries of foreign expropriation losses), or against the personal holding company tax imposed by section 541”.

Puspan. L. 98–369, § 713(c)(1)(C), substituted “premature distributions to key employees” for “premature distributions to owner-employees”.

Subsecs. (h), (i). Puspan. L. 98–369, § 801(d)(1), added subsec. (h) and redesignated former subsec. (h) as (i).

1982—Subsec. (a). Puspan. L. 97–248 substituted “(relating to corporate minimum tax)” for “(relating to minimum tax for tax preferences)” after “section 56”, and inserted “section 72(q)(1) (relating to 5-percent tax on premature distributions under annuity contracts),” after “owner employees)”.

1978—Subsec. (g)(1). Puspan. L. 95–600, § 701(u)(1)(A), inserted provisions prohibiting a deduction for any tax of a foreign country or possession of the United States which is paid or accrued with respect to any distribution from a corporation if a dividends received deduction is allowable with respect to that distribution from a corporation under part VIII of subchapter B.

Subsec. (g)(2). Puspan. L. 95–600, § 701(u)(1)(B), inserted provision relating to application of section 957(c) of this title.

1976—Subsec. (a). Puspan. L. 94–455, §§ 1031(span)(1), 1901(span)(37)(A), struck out “under section 1333 (relating to war loss recoveries) or” after “imposed for the taxable year” and “applicable” after “subject to the”.

Subsec. (span). Puspan. L. 94–455, § 1031(span)(1), struck out “applicable” after “Subject to the”.

Subsec. (d). Puspan. L. 94–455, § 1051(d)(1), struck out provisions relating to corporations receiving a large percentage of their gross receipts from sources within a possession of the United States and a corporation organized under the China Trade Act, 1922 (15 U.S.C. chapter 4).

Subsecs. (g), (h). Puspan. L. 94–455, §§ 1051(d)(2), 1901(span)(1)(H)(iii), added subsec. (g), redesignated former subsec. (g) as (h), and, as redesignated, substituted “section 642(a)(1)” for “section 642(a)(2)” in par. (3).

1975—Subsecs. (f), (g). Puspan. L. 94–12 added subsec. (f) and redesignated former subsec. (f) as (g).

1974—Subsec. (a). Puspan. L. 93–460 inserted references to the tax imposed for the taxable year under section 72(m)(5)(B) (relating to 10 percent tax on premature distributions to owner-employees), the tax imposed for the taxable year by section 408(f) (relating to additional tax on income from certain retirement accounts), and the tax imposed by section 402(e) (relating to tax on lump sum distributions).

1971—Subsec. (d). Puspan. L. 92–178 inserted provision for treatment of dividends from a DISC or former DISC as dividends from a foreign corporation to the extent such dividends are treated under part I as income from sources without the United States.

1969—Subsec. (a). Puspan. L. 91–172, § 301(span)(9), inserted “against the tax imposed by section 56 (relating to minimum tax for tax preferences),” after “not be allowed” in last sentence.

Subsecs. (e), (f). Puspan. L. 91–172, § 506(a), added subsec. (e) and redesignated former subsec. (e) as (f).

1966—Subsec. (a). Puspan. L. 89–384 added the additional tax imposed under section 1351 (relating to recoveries of foreign expropriation losses) to the list of taxes against which the foreign tax credit may not be allowed.

Subsec. (span)(3). Puspan. L. 89–809, § 106(span)(1), struck out provisions which made the allowance of the credit dependent upon whether the foreign country of which the alien resident was a citizen or subject, in imposing such taxes, allowed a similar credit to citizens of the United States residing in such country.

Subsec. (span)(4), (5). Puspan. L. 89–809, § 106(a)(4), (5), added par. (4), redesignated former par. (4) as (5) and inserted reference to par. (4).

Subsecs. (c) to (e). Puspan. L. 89–809, § 106(span)(2), added subsec. (c) and redesignated former subsecs. (c) and (d) as (d) and (e), respectively.

1964—Subsec. (d)(1). Puspan. L. 88–272 inserted reference to section 275.

1962—Subsec. (a). Puspan. L. 87–834, § 12(span)(1), substituted “sections 902 and 960” for “section 902”.

Subsec. (d)(4). Puspan. L. 87–834, § 9(d)(3), added par. (4).

1960—Subsec. (a). Puspan. L. 86–780, § 3(a), (span), inserted “applicable” before “limitation” and substituted “Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year” for “Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax against which the credit is allowable.”

Subsec. (span). Puspan. L. 86–780, § 3(span), inserted “applicable” before “limitation”.

Amendment by Puspan. L. 115–97 applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14301(d) of Puspan. L. 115–97, set out as a note under section 78 of this title.

Puspan. L. 111–226, title II, § 212(span), Aug. 10, 2010, 124 Stat. 2398, provided that:

Amendment by Puspan. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Puspan. L. 108–357, to which such amendment relates, see section 403(nn) of Puspan. L. 109–135, set out as a note under section 26 of this title.

Puspan. L. 108–357, title IV, § 405(c), Oct. 22, 2004, 118 Stat. 1498, provided that: “The amendments made by this section [amending this section and section 902 of this title] shall apply to taxes of foreign corporations for taxable years of such corporations beginning after the date of the enactment of this Act [Oct. 22, 2004].”

Puspan. L. 108–357, title VIII, § 832(c), Oct. 22, 2004, 118 Stat. 1588, provided that: “The amendments made by this section [amending this section] shall apply to amounts paid or accrued more than 30 days after the date of the enactment of this Act [Oct. 22, 2004].”

Amendment by Puspan. L. 108–311 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 406(h) of Puspan. L. 108–311, set out as a note under section 55 of this title.

Puspan. L. 106–200, title VI, § 601(span), May 18, 2000, 114 Stat. 305, provided that: “The amendment made by this section [amending this section] shall apply on or after February 1, 2001.”

Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.

Amendment by section 1053(a) of Puspan. L. 105–34 applicable to dividends paid or accrued more than 30 days after Aug. 5, 1997, see section 1053(c) of Puspan. L. 105–34, set out as a note under section 853 of this title.

Amendment by section 1142(e)(4) of Puspan. L. 105–34 applicable to annual accounting periods beginning after Aug. 5, 1997, see section 1142(f) of Puspan. L. 105–34, set out as a note under section 318 of this title.

Amendment by Puspan. L. 104–188 effective Aug. 20, 1996, with exception for certain trusts, see section 1904(d) of Puspan. L. 104–188, set out as a note under section 643 of this title.

Amendment by section 1012(j) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Puspan. L. 100–647, title II, § 2003(c)(2), Nov. 10, 1988, 102 Stat. 3598, provided that: “The amendments made by paragraph (1) [amending this section] shall take effect on January 1, 1987.”

Puspan. L. 100–203, title X, § 10231(c), Dec. 22, 1987, 101 Stat. 1330–419, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1987.”

Amendment by section 112(span)(3) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Puspan. L. 99–514, set out as a note under section 1 of this title.

Puspan. L. 99–514, title XII, § 1204(span), Oct. 22, 1986, 100 Stat. 2532, provided that: “The amendment made by subsection (a) [amending this section] shall apply to foreign taxes paid or accrued in taxable years beginning after December 31, 1986.”

Amendment by section 1876(p)(2) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Puspan. L. 99–509, title VIII, § 8041(c), Oct. 21, 1986, 100 Stat. 1963, provided that: “The amendments made by this section [amending this section and section 952 of this title] shall take effect on January 1, 1987.”

Amendment by section 474(r)(20) of Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Puspan. L. 98–369, set out as a note under section 21 of this title.

Amendment by section 612(e)(1) of Puspan. L. 98–369 applicable to interest paid or accrued after Dec. 31, 1984, on indebtedness incurred after Dec. 31, 1984, see section 612(g) of Puspan. L. 98–369, set out as an Effective Date note under section 25 of this title.

Amendment by section 713(c)(1)(C) of Puspan. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Puspan. L. 97–248, to which such amendment relates, see section 715 of Puspan. L. 98–369, set out as a note under section 31 of this title.

Amendment by section 801(d)(1) of Puspan. L. 98–369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Puspan. L. 98–369, as amended, set out as a note under section 245 of this title.

Amendment by section 201(d)(8)(A) of Puspan. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 201(e)(1) of Puspan. L. 97–248, set out as a note under section 5 of this title.

Amendment by section 265(span)(2)(A)(iv) of Puspan. L. 97–248 applicable to distributions after Dec. 31, 1982, see section 265(c)(2) of Puspan. L. 97–248, set out as a note under section 72 of this title.

Puspan. L. 95–600, title VII, § 701(u)(1)(C), Nov. 6, 1978, 92 Stat. 2913, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendment made by subparagraph (A) [amending this section] shall apply as if included in section 901(g) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] as added by section 1051(d)(2) of the Tax Reform Act of 1976 [section 1051(d)(2) of Puspan. L. 94–455]. The amendments made by subparagraph (B) [amending this section] shall apply to distributions made after the date of the enactment of this Act [Nov. 6, 1978] in taxable years ending after such date.”

Amendment by section 1031(span)(1) of Puspan. L. 94–455 applicable to taxable years beginning after Dec. 31, 1975, with certain exceptions, see section 1031(c) of Puspan. L. 94–455, set out as a note under section 904 of this title.

Amendment by section 1051(d)(1) of Puspan. L. 94–455 applicable to taxable years beginning after Dec. 31, 1975, with certain exceptions, and the provisions of subsec. (g) not to apply to any tax imposed by a possession of the United States with respect to the complete liquidation occurring before Jan. 1, 1979, of a corporation to the extent that such tax is attributable to earnings and profits accumulated by such corporation during periods ending before Jan. 1, 1976, see section 1051(i) of Puspan. L. 94–455, set out as a note under section 27 of this title.

Amendment by section 1901(span)(1)(H)(iii), (37)(A) of Puspan. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Puspan. L. 94–455, set out as a note under section 2 of this title.

Amendment by Puspan. L. 94–12 applicable to taxable years ending after Dec. 31, 1974, see section 601(d) of Puspan. L. 94–12, set out as an Effective Date note under section 907 of this title.

Amendment by section 2001(g)(2)(C) of Puspan. L. 93–406, which inserted reference to the tax imposed for the taxable year under section 72(m)(5)(B) (relating to 10 percent tax on premature distributions to owner-employees), applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 2001(i)(4) of Puspan. L. 93–406, set out as a note under section 72 of this title.

Amendment by section 2002(g)(3) of Puspan. L. 93–406, which inserted reference to the tax imposed for the taxable year by section 408(f) (relating to additional tax on income from certain retirement accounts), effective on Jan. 1, 1975, see section 2002(i)(2) of Puspan. L. 93–406, set out as an Effective Date note under section 4973 of this title.

Amendment by section 2005(c)(5) of Puspan. L. 93–406, which inserted reference to the tax imposed for the taxable year under section 402(e) (relating to tax on lump sum distributions), applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973, see section 2005(d) of Puspan. L. 93–406, set out as a note under section 402 of this title.

Amendment by Puspan. L. 92–178 applicable with respect to taxable years ending after Dec. 31, 1971, except that a corporation may not be a DISC for any taxable year beginning before Jan. 1, 1972, see section 507 of Puspan. L. 92–178, set out as an Effective Date note under section 991 of this title.

Amendment by section 301(span)(9) of Puspan. L. 91–172 applicable to taxable years ending after Dec. 31, 1969, see section 301(c) of Puspan. L. 91–172, set out as a note under section 5 of this title.

Puspan. L. 91–172, title V, § 506(c), Dec. 30, 1969, 83 Stat. 635, provided that: “The amendments made by this section [amending this section and section 904 of this title] shall apply with respect to taxable years beginning after December 31, 1969.”

Amendment by section 106(a)(4), (5) of Puspan. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 106(a)(6) of Puspan. L. 89–809, set out as a note under section 874 of this title.

Puspan. L. 89–809, title I, § 106(span)(4), Nov. 13, 1966, 80 Stat. 1570, provided that: “The amendments made by this subsection (other than paragraph (3)) [amending this section] shall apply with respect to taxable years beginning after December 31, 1966. The amendment made by paragraph (3) [amending section 2014 of this title] shall apply with respect to estates of decedents dying after the date of enactment of this Act [Nov. 13, 1966].”

Amendment by Puspan. L. 89–384 applicable with respect to amounts received after December 31, 1964, in respect of foreign expropriation losses (as defined in section 1351(span) of this title) sustained after December 31, 1958, see section 2 of Puspan. L. 89–384, set out as an Effective Date note under section 1351 of this title.

Amendment by Puspan. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Puspan. L. 88–272, set out as a note under section 164 of this title.

Amendment by section 9(d)(3) of Puspan. L. 87–834 applicable in respect of any distribution received by a domestic corporation after Dec. 31, 1964, and in respect of any distribution received by a domestic corporation before Jan. 1, 1965, in a taxable year of such corporation beginning after Dec. 31, 1962, but only to the extent that such distribution is made out of the accumulated profits of a foreign corporation for a taxable year (of such foreign corporation) beginning after Dec. 31, 1962, see section 9(e) of Puspan. L. 87–834, set out as an Effective Date note under section 78 of this title.

Amendment by section 12(span)(1) of Puspan. L. 87–834 applicable with respect to taxable years of foreign corporations beginning after Dec. 31, 1962, and to taxable years of United States shareholders within which or with which such taxable years of such foreign corporations end, see section 12(c) of Puspan. L. 87–834, set out as an Effective Date note under section 951 of this title.

Amendment by section 3(a) of Puspan. L. 86–780 applicable to taxable years beginning after Dec. 31, 1960, and amendment by section 3(span) of Puspan. L. 86–780 applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 4 of Puspan. L. 86–780, set out as a note under section 904 of this title.

Amendment by section 4(span)(8)(A) of Puspan. L. 103–149 not to be construed as affecting any of the transitional rules contained in Revenue Ruling 92–62 which apply by reason of the termination of the period for which subsec. (j) of this section was applicable to South Africa, see section 4(span)(8)(B) of Puspan. L. 103–149 set out in a Repeal of Chapter; South African Democratic Transition Support note under section 5001 of Title 22, Foreign Relations and Intercourse.

For provisions that nothing in amendment by Puspan. 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 Puspan. L. 115–141, set out as a note under section 23 of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.