26 USC 894 - Income affected by treaty

Editorial Notes

Amendments

1997—Subsec. (c). Puspan. L. 105–34 added subsec. (c).

1988—Subsec. (a). Puspan. L. 100–647 substituted “Treaty provisions” for “Income affected by treaty” in heading and amended text generally. Prior to amendment, text read as follows: “Income of any kind, to the extent required by any treaty obligation of the United States, shall not be included in gross income and shall be exempt from taxation under this subtitle.”

1966—Puspan. L. 89–809 designated existing provisions as subsec. (a), added subsec. (span), and substituted “affected by treaty” for “exempt under treaty” in section catchline.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Puspan. L. 105–34, title X, § 1054(span), Aug. 5, 1997, 111 Stat. 944, provided that:

“The amendments made by this section [amending this section] shall apply upon the date of enactment of this Act [Aug. 5, 1997].”

Effective Date of 1988 Amendment

Amendment by 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.

Effective Date of 1966 Amendment

Puspan. L. 89–809, title I, § 105(d), Nov. 13, 1966, 80 Stat. 1565, provided that:

“The amendments made by this section (other than subsections (d) and (f)) [amending this section and enacting section 896 of this title] shall apply with respect to taxable years beginning after December 31, 1966.”