Federal (United States) · Session law
Title X
30 sections
30 sections
- Pub. L. 94-455, tit. X, pt. I, sec. 1011INCOME EARNED ABROAD BY UNITED STATES CITIZENS LIVING OR RESIDING ABROAD.Enacted
- Pub. L. 94-455, tit. X, pt. I, sec. 1012INCOME TAX TREATMENT OF NONRESIDENT ALIEN INDIVIDUALS WHO ARE MARRIED TO CITIZENS OR RESIDENTS OF THE UNITED STATES.Enacted
- Pub. L. 94-455, tit. X, pt. I, sec. 1013FOREIGN TRUSTS HAVING ONE OR MORE UNITED STATES BENEFICIARIES TO BE TAXED CURRENTLY TO GANTOR.Enacted
- Pub. L. 94-455, tit. X, pt. I, sec. 1014INTEREST CHARGE ON ACCUMULATION DISTRIBUTIONS FROM FOREIGN TRUSTS.Enacted
- Pub. L. 94-455, tit. X, pt. I, sec. 1015EXCISE TAX ON TRANSFERS OF PROPERTY TO FOREIGN PERSONS TO AVOID FEDERAL INCOME TAX.Enacted
- Pub. L. 94-455, tit. X, pt. II, sec. 1021AMENDMENT OF PROVISION RELATING TO INVESTMENT IN UNITED STATES PROPERTY BY CONTROLLED FOREIGN CORPORATIONS.Enacted
- Pub. L. 94-455, tit. X, pt. II, sec. 1021SHIPPING PROFITS OF FOREIGN CORPORATIONS.Enacted
- Pub. L. 94-455, tit. X, pt. II, sec. 1022REPEAL OF EXCLUSION FOR EARNINGS OF LESS DEVELOPED COUNTRY CORPORATIONS FOR PURPOSES OF SECTION 1218.Enacted
- Pub. L. 94-455, tit. X, pt. II, sec. 1023EXCLUSION FROM SUBPART F OF CERTAIN EARNINGS OF INSURANCE COMPANIES.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1031REQUIREMENT THAT FOREIGN TAX CREDIT BE DETER. MINED ON OVERALL BASIS.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1032RECAPTURE OF FOREIGN LOSSES.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1033DIVIDENDS FROM LESS DEVELOPED COUNTRY CORPORATIONS TO BE GROSSED UP FOR PURPOSES OF DETERMINING UNITED STATES INCOME AND FOREIGN TAX CREDIT AGAINST THAT INCOME.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1034TREATMENT OF CAPITAL GAINS FOR PURPOSES OF FOREIGN TAX CREDIT.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1035FOREIGN OIL AND GAS EXTRACTION INCOME.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1036UNDERWRITING INCOME.Enacted
- Pub. L. 94-455, tit. X, pt. III, sec. 1037THIRD TIER FOREIGN TAX CREDIT WHEN SECTION 951 APPLIES.Enacted
- Pub. L. 94-455, tit. X, pt. IV, sec. 1041PORTFOLIO DEBT INVESTMENTS IN UNITED STATES OF NONRESIDENT ALIENS AND FOREIGN CORPORATIONS.Enacted
- Pub. L. 94-455, tit. X, pt. IV, sec. 1042CHANGES IN RULING REQUIREMENTS UNDER SECTION 367; CERTAIN CHANGES IN SECTION 1248.Enacted
- Pub. L. 94-455, tit. X, pt. IV, sec. 1043CONTIGUOUS COUNTRY BRANCHES OF DOMESTIC LIFE INSURANCE COMPANIES.Enacted
- Pub. L. 94-455, tit. X, pt. IV, sec. 1044TRANSITIONAL RULE FOR BOND, ETC., LOSSES OF FOREIGN BANKS.Enacted
- Pub. L. 94-455, tit. X, pt. V, sec. 1051TAX TREATMENT OF CORPORATIONS CONDUCTING TRADE OR BUSINESS IN PUERTO RICO AND POSSESSIONS OF THE UNITED STATES.Enacted
- Pub. L. 94-455, tit. X, pt. V, sec. 1052WESTERN HEMISPHERE TRADE CORPORATIONS.Enacted
- Pub. L. 94-455, tit. X, pt. V, sec. 1053REPEAL OF PROVISIONS RELATING TO CHINA TRADE ACT CORPORATIONS.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1061DENIAL OF FOREIGN TAX CREDIT.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1062DENIAL OF DEFERRAL OF INTERNATIONAL BOYCOTT amounts.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1063DENIAL OF DISC BENEFITS.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1064DETERMINATIONS AS TO PARTICIPATION IN OR COOPERATION WITH AN INTERNATIONAL BOYCOTT.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1065FOREIGN BRIBES.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1066EFFECTIVE DATES.Enacted
- Pub. L. 94-455, tit. X, pt. VI, sec. 1067REPORTS BY SECRETARY.Enacted