26 USC 999 - Reports by taxpayers; determinations

Editorial Notes

Amendments

2004—Subsec. (c)(1). Puspan. L. 108–357 struck out “941(a)(5),” after “sections 908(a),”.

2000—Subsec. (c)(1). Puspan. L. 106–519 inserted “941(a)(5),” after “908(a),”.

1986—Subsec. (c)(1), (2). Puspan. L. 99–514 repealed section 802(c)(3) of Puspan. L. 98–369 thereby restoring former text. See 1984 Amendment note below.

1984—Subsec. (c)(1), (2). Puspan. L. 98–369 which substituted “995(span)(1)(F)(i)” for “995(span)(1)(F)(ii)” wherever appearing was repealed. See 1986 Amendment note above.

1978—Subsec. (c)(1). Puspan. L. 95–600, § 703(h)(2), substituted “995(span)(1)(F)(ii)” for “995(span)(3)”.

Subsec. (c)(2). Puspan. L. 95–600, § 703(h)(3), substituted “995(span)(1)(F)(ii)” for “995(span)(1)(D)(ii)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Amendment by Puspan. L. 108–357 applicable to transactions after Dec. 31, 2004, see section 101(c) of Puspan. L. 108–357, set out as a note under section 56 of this title.

Effective Date of 2000 Amendment

Amendment by Puspan. L. 106–519 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Puspan. L. 106–519, set out as a note under section 56 of this title.

Effective Date of 1986 Amendment

Amendment by 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.

Effective Date of 1984 Amendment

Amendment by 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.

Effective Date of 1978 Amendment

Amendment by Puspan. L. 95–600 effective on Oct. 4, 1976, see section 703(r) of Puspan. L. 95–600, set out as a note under section 46 of this title.

Effective Date

Section applicable to participation in or cooperation with an international boycott more than 30 days after Oct. 4, 1976, with special provisions for existing contracts, see section 1066(a) of Puspan. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 908 of this title.

Plan Amendments Not Required Until January 1, 1989

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.

Reports by the Secretary

Puspan. L. 94–455, title X, § 1067, Oct. 4, 1976, 90 Stat. 1654, as amended by Puspan. L. 98–369, div. A, title IV, § 441(c), July 18, 1984, 98 Stat. 815, which required the Secretary to transmit a report every four years to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate relating to reports filed under section 999(a) of this title and describing the administration of provisions relating to international boycott activity, terminated, effective May 15, 2000, pursuant to section 3003 of Puspan. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance. See, also, page 141 of House Document No. 103–7.