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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 956A Repealed. Pub. L. 104188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 956A 26 U.S.C. § 956A current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s956A data/legal/raw/us/code/title-26/usc26.xml 4c2e79dca009c2a596e2d32a4abf102769c9d431ac662ad5d1b4e03354ee1bdc a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 cf4f62ad6e25da6cc606de5af96ae0fbd315cae9c0111378269e12132cd8df8e 2026-07-04 official
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26 U.S.C. § 956A - Repealed. Pub. L. 104188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]

Notes

Section, added Pub. L. 10366, title XIII, § 13231(b), Aug. 10, 1993, 107 Stat. 496; amended Pub. L. 104188, title I, § 1703(i)(2), (3), Aug. 20, 1996, 110 Stat. 1876, related to earnings invested in excess passive assets.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal by Pub. L. 104188 applicable to taxable years of foreign corporations beginning after Dec. 31, 1996, and to taxable years of United States shareholders within which or with which such taxable years of foreign corporations end, see section 1501(d) of Pub. L. 104188, set out as an Effective Date of 1996 Amendment note under section 904 of this title.