Federal (United States) · Session law
Title XI
28 sections
28 sections
- Pub. L. 105-34, tit. XI, subtit. A, sec. 1101CERTAIN INDIVIDUALS EXEMPT FROM FOREIGN TAX CREDIT LIMITATION.Enacted
- Pub. L. 105-34, tit. XI, subtit. A, sec. 1102EXCHANGE RATE USED IN TRANSLATING FOREIGN TAXES.Enacted
- Pub. L. 105-34, tit. XI, subtit. A, sec. 1103ELECTION TO USE SIMPLIFIED SECTION 904 LIMITATION FOR ALTERNATIVE MINIMUM TAX.Enacted
- Pub. L. 105-34, tit. XI, subtit. A, sec. 1104TREATMENT OF PERSONAL TRANSACTIONS BY INDIVIDUALS UNDER FOREIGN CURRENCY RULES.Enacted
- Pub. L. 105-34, tit. XI, subtit. A, sec. 1105FOREIGN TAX CREDIT TREATMENT OF DIVIDENDS FROM NONCONTROLLED SECTION 902 CORPORATIONS.Enacted
- Pub. L. 105-34, tit. XI, subtit. B, sec. 1111GAIN ON CERTAIN STOCK SALES BY CONTROLLED FOREIGN CORPORATIONS TREATED AS DIVIDENDS.Enacted
- Pub. L. 105-34, tit. XI, subtit. B, sec. 1112MISCELLANEOUS MODIFICATIONS TO SUBPART F.Enacted
- Pub. L. 105-34, tit. XI, subtit. B, sec. 1113INDIRECT FOREIGN TAX CREDIT ALLOWED FOR CERTAIN LOWER TIER COMPANIES.Enacted
- Pub. L. 105-34, tit. XI, subtit. C, sec. 1121UNITED STATES SHAREHOLDERS OF CONTROLLED FOREIGN CORPORATIONS NOT SUBJECT TO PFIC INCLUSION.Enacted
- Pub. L. 105-34, tit. XI, subtit. C, sec. 1122ELECTION OF MARK TO MARKET FOR MARKETABLE STOCK IN PASSIVE FOREIGN INVESTMENT COMPANY.Enacted
- Pub. L. 105-34, tit. XI, subtit. C, sec. 1123VALUATION OF ASSETS FOR PASSIVE FOREIGN INVESTMENT COMPANY DETERMINATION.Enacted
- Pub. L. 105-34, tit. XI, subtit. C, sec. 1124EFFECTIVE DATE.Enacted
- Pub. L. 105-34, tit. XI, subtit. D, sec. 1131REPEAL OF EXCISE TAX ON TRANSFERS TO FOREIGN ENTITIES; RECOGNITION OF GAIN ON CERTAIN TRANSFERS TO FOREIGN TRUSTS AND ESTATES.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1141CLARIFICATION OF APPLICATION OF RETURN REQUIREMENT TO FOREIGN PARTNERSHIPS.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1142CONTROLLED FOREIGN PARTNERSHIPS SUBJECT TO INFORMATION REPORTING COMPARABLE TO INFORMATION REPORTING FOR CONTROLLED FOREIGN CORPORATIONS.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1143MODIFICATIONS RELATING TO RETURNS REQUIRED TO BE FILED BY REASON OF CHANGES IN OWNERSHIP INTERESTS IN FOREIGN PARTNERSHIP.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1144TRANSFERS OF PROPERTY TO FOREIGN PARTNERSHIPS SUBJECT TO INFORMATION REPORTING COMPARABLE TO INFORMATION REPORTING FOR SUCH TRANSFERS TO FOREIGN CORPORATIONS.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1145EXTENSION OF STATUTE OF LIMITATIONS FOR FOREIGN TRANSFERS.Enacted
- Pub. L. 105-34, tit. XI, subtit. E, sec. 1146INCREASE IN FILING THRESHOLDS FOR RETURNS AS TO ORGANIZATION OF FOREIGN CORPORATIONS AND ACQUISITIONS OF STOCK IN SUCH CORPORATIONS.Enacted
- Pub. L. 105-34, tit. XI, subtit. F, sec. 1151DETERMINATION OF FOREIGN OR DOMESTIC STATUS OF PARTNERSHIPS.Enacted
- Pub. L. 105-34, tit. XI, subtit. G, sec. 1161TRANSITION RULE FOR CERTAIN TRUSTS.Enacted
- Pub. L. 105-34, tit. XI, subtit. G, sec. 1162REPEAL OF STOCK AND SECURITIES SAFE HARBOR REQUIREMENT THAT PRINCIPAL OFFICE BE OUTSIDE THE UNITED STATES.Enacted
- Pub. L. 105-34, tit. XI, subtit. G, sec. 1163MISCELLANEOUS CLARIFICATIONS.Enacted
- Pub. L. 105-34, tit. XI, subtit. H, sec. 1171TREATMENT OF COMPUTER SOFTWARE AS FSC EXPORT PROPERTY.Enacted
- Pub. L. 105-34, tit. XI, subtit. H, sec. 1172ADJUSTMENT OF DOLLAR LIMITATION ON SECTION 911 EXCLUSION.Enacted
- Pub. L. 105-34, tit. XI, subtit. H, sec. 1173UNITED STATES PROPERTY NOT TO INCLUDE CERTAIN ASSETS ACQUIRED BY DEALERS IN ORDINARY COURSE OF TRADE OR BUSINESS.Enacted
- Pub. L. 105-34, tit. XI, subtit. H, sec. 1174TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTERNATIONAL TRANSPORTATION SERVICES.Enacted
- Pub. L. 105-34, tit. XI, subtit. H, sec. 1175EXEMPTION FOR ACTIVE FINANCING INCOME.Enacted