WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 898: Taxable year of certain foreign corporations

Created in 1989 by Public Law 101-239. Changed by 1 later law. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (c)

How it got here

2004

  • Pub. L. 108–357, §413(c)(13)(A), amended subpar. (A) generally. Prior to amendment, subpar (A) read as follows: (American Jobs Creation Act of 2004) Law text · (b)
  • Pub. L. 108–357, §413(c)(13)(B), struck out "and sections 551(f) and 554, whichever are applicable," after "section 958". (American Jobs Creation Act of 2004) Law text · (b)
  • Pub. L. 108–357, §413(c)(13)(C), reenacted heading without change, struck out "(A) In general" before "The term", and struck out heading and text of subpar. (B). Text read as follows: "In the case of any foreign personal holding company (as defined in section 552) which is not a spe… (American Jobs Creation Act of 2004) Law text · (b)
  • Pub. L. 108–357, §413(c)(13)(D), reenacted heading without change and amended text of subsec. (c) generally, substituting provisions stating general rule and relating to 1-month deferral and majority U.S. shareholder year, consisting of pars. (1) to (3), for provisions stating general … (American Jobs Creation Act of 2004) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.