26 USC 7874 - Rules relating to expatriated entities and their foreign parents

Editorial Notes

Amendments

2017—Subsec. (e)(1)(B). Puspan. L. 115–97 substituted “section 11(span)” for “section 11(span)(1)”.

2005—Subsec. (a)(3). Puspan. L. 109–135 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to any entity which is treated as a domestic corporation under subsection (span).”

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Puspan. L. 115–97, set out as a note under section 11 of this title.

Effective Date of 2005 Amendment

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.

Effective Date

Puspan. L. 108–357, title VIII, § 801(c), Oct. 22, 2004, 118 Stat. 1566, provided that:

“The amendments made by this section [enacting this section] shall apply to taxable years ending after March 4, 2003.”