Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_2105
Timestamp: 2020-07-04 15:35:04
Document Index: 325852914

Matched Legal Cases: ['§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105', '§ 2105']

Internal Revenue Code, § 2105. Property Without The United States
I.R.C. § 2105(a) Proceeds Of Life Insurance —
I.R.C. § 2105(b) Bank Deposits And Certain Other Debt Obligations —
I.R.C. § 2105(b)(1) —
I.R.C. § 2105(b)(2) —
deposits with a foreign branch of a domestic corporation or domestic partnership, if such branch is engaged in the commercial banking business,
I.R.C. § 2105(b)(3) —
I.R.C. § 2105(b)(4) —
I.R.C. § 2105(c) Works Of Art On Loan For Exhibition —
I.R.C. § 2105(c)(1) —
I.R.C. § 2105(c)(2) —
I.R.C. § 2105(c)(3) —
I.R.C. § 2105(d) Stock In A RIC
I.R.C. § 2105(d)(1) In General —
I.R.C. § 2105(d)(2) Qualifying Assets —
I.R.C. § 2105(d)(2)(A) —
I.R.C. § 2105(d)(2)(B) —
I.R.C. § 2105(d)(2)(C) —
I.R.C. § 2105(d)(3) Termination —
(Aug. 16, 1954, ch. 736, 68A Stat. 397 ; Nov. 13, 1966, Pub. L. 89-809, title I, 108(d), 80 Stat. 1572; July 18, 1984, Pub. L. 98-369, div. A, title I, 127(d), 98 Stat. 651; Nov. 10, 1988, Pub. L. 100-647, title I, 1012(g)(4), 102 Stat. 3501; Pub. L. 103-66, title XIII, Sec. 13237(b), Aug. 10, 1993, 107 Stat. 312; Pub. L. 105-34, title XIII, Sec. 1304(a), Aug. 5, 1997, 111 Stat 788; Pub. L. 108-357, title IV, Sec. 411(b), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 110-343, div. C, title II, Sec. 207(a), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-312, title VII, Sec. 726, Dec. 17, 2010, 124 Stat. 3296.)
2010 - Subsec. (d)(3). Pub. L. 111-312, Sec. 726(a), amended par. (3) by substituting “December 31, 2011” for “December 31, 2009”.
2008 - Subsec. (d)(3). Pub. L. 110-343, Div. C, Sec. 207(a), amended par. (3) by substituting “December 31, 2009” for “December 31, 2007”.
2004 - Subsec. (d). Pub. L. 108-357, Sec. 411(b), added subsec. (d).
1997 - Subsec. (b)(2). Pub. L. 105-34, Sec. 1304(a), struck “and” at the end of par. (2).
Subsec. (b)(3). Pub. L. 105-34, Sec. 1304(a), substituted “, and” for “.” at the end of par. (3).
Subsec. (b)(4). Pub. L. 105-34, Sec. 1304(a), added par. (4).
1993 - Subsec. (b). Pub. L. 103-66, Sec. 13237(b), amended subsec. (b) by striking “this subchapter” in the material preceding paragraph (1) and inserting “this subchapter, the following shall not be deemed property within the United States”.
Subsec. (b)(3). Pub. L. 103-66, Sec. 13237(b), struck par. (3) and the material following it and added a new par. (3) and a flush sentence. Before being struck, it read as follows:
“shall not be deemed property within the United States.”
1988--Subsec. (b)(1). Pub. L. 100-647 substituted “section 871(i)(3), if any interest thereon would not be subject to tax by reason of section 871(i)(1)” for “section 861(c), if any interest thereon would be treated by reason of section 861(a)(1)(A) as income from sources without the United States”.
1984--Subsec. (b). Pub. L. 98-369, amended subsec. (b) generally, substituting “Bank deposits and certain other debt obligations" for “Certain bank deposits, etc.” in heading and “,if any interest thereon would be treated by reason of section 861(a)(1)(A) as income from sources without the United States were such interest received by the decedent at the time of his death,” for “if any interest thereon, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States, and” in par. (1), inserting “and" after “business,” in par. (2), and adding par. (3).
1966--Subsec. (b). Pub. L. 89-809 substituted amounts described in section 861(c) if any interest thereon, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States, and deposits with a foreign branch of a domestic corporation or domestic partnership, if such branch is engaged in the commercial banking business for moneys deposited with any person carrying on the banking business by or for a nonresident not a citizen of the United States who was not engaged in business in the United States at the time of his death as the property not to be deemed property within the United States for purposes of this subchapter.
Amendment by Sec. 726(a) of Pub. L. 111-312 effective for estates of decedents dying after December 31, 2009.
Amendment by Sec. 207(a) of Pub. L. 110-343, Div. C, effective for decedents dying after December 31, 2007.
Amendment by Sec. 411(b) of Pub. L. 108-357 applicable to estates of decedents dying after December 31, 2004.
Amendments by Sec. 1304(a) of Pub. L. 105-34 applicable to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].
Amendments by Sec. 13237(b) of Pub. L. 103-66 applicable to estates of decedents dying after December 31, 1993.
Amendment by Pub. L. 98-369 applicable to obligations issued after July 18, 1984, with respect to the estates of decedents dying after such date, see section 127(g)(2) of Pub. L. 98-369, set out as a note under section 871 of this title.