26 U.S.C. 275: Certain taxes

2022

• Pub. L. 117–169, §11003(b), inserted "50A," after "46,". Law text · (a)
• Pub. L. 117–169, §10201(b), inserted "37," before "41". Law text · (a)

2014

• Pub. L. 113–295 struck out "Paragraph (1) shall not apply to the tax imposed by section 59A." at end of concluding provisions. Law text · (a)

2007

• Pub. L. 110–172 substituted "if the taxpayer chooses to take to any extent the benefits of section 901." for "if— (Tax Technical Corrections Act of 2007) Law text · (a)

2004

• Pub. L. 108–357, §101(b)(5)(B), struck out at end of concluding provisions "A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C)." (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §101(b)(5)(A), inserted "or" at end of subpar. (A), substituted period for "or" at end of subpar. (B), and struck out subpar. (C) which read as follows: "such taxes are paid or accrued with respect to qualifying foreign trade income (as defined in section 941)." (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §802(b)(1), inserted "45," before "46,". (American Jobs Creation Act of 2004) Law text · (a)

2000

• Pub. L. 106–519, §4(2)(B), inserted at end "A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C)." (FSC Repeal and Extraterritorial Income Exclusion Act of 2000) Law text · (a)
• Pub. L. 106–519, §4(2)(A), added subpar. (C). (FSC Repeal and Extraterritorial Income Exclusion Act of 2000) Law text · (a)

1987

• Pub. L. 100–203 substituted "46, and 54" for "and 46". · (a)

1986

• Pub. L. 99–499 inserted at end "Paragraph (1) shall not apply to the tax imposed by section 59A." · (a)

1984

• Pub. L. 98–369, §801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits taxes if such taxes are paid or accrued with respect to foreign trade income, within the meaning of section 923(b), of a FSC. · (a)
• Pub. L. 98–369, §67(b)(2), inserted reference to chapter 46. · (a)

1983

• Pub. L. 98–21 inserted at end "Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f)." · (a)
• Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. · (a)

1982

• Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by striking out "and" at end of subpar. (B), by substituting "; and" for the period at end of subpar. (C), and by inserting … · (a)

1976

• Pub. L. 94–455, §1901(a)(39), struck out ", and corresponding provisions of prior revenue laws" after "under section 3402". · (a)
• Pub. L. 94–455, §§1307(d)(2)(A), 1605(b)(1), inserted reference to chapters 41 and 44. · (a)

1974

• Pub. L. 93–406 added par. (6). · (a)