Editorial Notes
Amendments
2004—Subsec. (c)(4). Puspan. L. 108–357 struck out “556(span)(2),” after “545(span)(2),” in introductory provisions.
1976—Subsec. (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by Puspan. L. 108–357 applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Puspan. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.