Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
38 lines
1.9 KiB
Markdown
38 lines
1.9 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "26 U.S.C. § 963"
|
||
description: "Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 26
|
||
title_name: "INTERNAL REVENUE CODE"
|
||
chapter_number: "1"
|
||
chapter_name: "NORMAL TAXES AND SURTAXES"
|
||
section: "963"
|
||
citation: "26 U.S.C. § 963"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
||
source_identifier: "/us/usc/t26/s963"
|
||
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
||
source_hash: "8e2707a4b3d4fb6eb3e8e6b7ad0dcae5b71e22f9e753bee4f23a53de61bd6f82"
|
||
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
||
text_hash: "3ac8a4649d926b141d2de01ff836a694a12297560f647e495be4206133bd2fa7"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 26 U.S.C. § 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
|
||
|
||
## Notes
|
||
|
||
Section, added Pub. L. 87–834, § 12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, § 123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, § 102(b), June 28, 1968, 82 Stat. 255; Pub. L. 91–53, § 5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, § 701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations.
|
||
|
||
Statutory Notes and Related Subsidiaries
|
||
|
||
Effective Date of RepealRepeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.
|