26 USC 891 - Doubling of rates of tax on citizens and corporations of certain foreign countries

Editorial Notes

Amendments

1986—Puspan. L. 99–514 struck out reference to section 821.

1984—Puspan. L. 98–369 substituted “801” for “802”.

1959—Puspan. L. 86–69 struck out reference to section 811.

1956—Act Mar. 13, 1956, inserted reference to section 811.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1024(e) of Puspan. L. 99–514, set out as a note under section 831 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Puspan. L. 98–369, set out as an Effective Date note under section 801 of this title.

Effective Date of 1959 Amendment

Amendment by Puspan. L. 86–69 applicable only with respect to taxable years beginning after Dec. 31, 1957, see section 4 of Puspan. L. 86–69, set out an Effective Date note under section 381 of this title.

Effective Date of 1956 Amendment

Amendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see section 6 of act Mar. 13, 1956, set out as a note under section 316 of this title.