Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section883&num=0&edition=prelim
Timestamp: 2020-08-13 06:35:59
Document Index: 639294309

Matched Legal Cases: ['§ 883', '§883', '§1', '§6', '§1212', '§1012', '§7811', '§419', '§701', '§7811', '§1012', '§1012', '§1212', '§6', '§1']

[USC02] 26 USC 883: Exclusions from gross income
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26 USC 883: Exclusions from gross income Text contains those laws in effect on August 12, 2020
§883. Exclusions from gross income
(Aug. 16, 1954, ch. 736, 68A Stat. 283 ; Pub. L. 90–622, §1(a), Oct. 22, 1968, 82 Stat. 1311 ; Pub. L. 94–164, §6(a), Dec. 23, 1975, 89 Stat. 975 ; Pub. L. 99–514, title XII, §1212(c)(3)–(5), Oct. 22, 1986, 100 Stat. 2538 ; Pub. L. 100–647, title I, §1012(e)(1), (2)(A), (5), Nov. 10, 1988, 102 Stat. 3499 , 3500; Pub. L. 101–239, title VII, §7811(i)(8)(D), (10), Dec. 19, 1989, 103 Stat. 2411 ; Pub. L. 108–357, title IV, §419(b), Oct. 22, 2004, 118 Stat. 1513 .)
The Communications Satellite Act of 1962, referred to in subsec. (b), is Pub. L. 87–624, Aug. 31, 1962, 76 Stat. 419 , as amended, which is classified generally to chapter 6 (§701 et seq.) of Title 47, Telecommunications. For complete classification of this Act to the Code, see Short Title note set out under section 701 of Title 47 and Tables.
2004-Subsec. (a)(4). Pub. L. 108–357 substituted "(6), (7), and (8)" for "(5), (6), and (7)".
1989-Subsec. (a)(4). Pub. L. 101–239, §7811(i)(8)(D), substituted "(5), (6), and (7)" for "(5) and (6)".
1988-Subsec. (a)(1), (2). Pub. L. 100–647, §1012(e)(2)(A), (5), struck out "to citizens of the United States and" after "exemption" and substituted "international operation" for "operation".
Subsec. (c)(3). Pub. L. 100–647, §1012(e)(1)(A), substituted "Special rules" for "Exception" in heading and amended text generally. Prior to amendment, text read as follows: "Paragraph (1) shall not apply to any foreign corporation-
1986-Subsec. (a)(1). Pub. L. 99–514, §1212(c)(3), added par. (1) and struck out former par. (1), ships under foreign flag, which read as follows: "Earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States."
1975-Subsec. (a)(3). Pub. L. 94–164 added par. (3).
1968-Pub. L. 90–622 designated existing provisions as subsec. (a), added subsec. (a) heading, and added subsec. (b).
Pub. L. 94–164, §6(b), Dec. 23, 1975, 89 Stat. 976 , provided that: "The amendment made by this section [amending this section] shall apply to payments made after November 18, 1974."
Pub. L. 90–622, §1(b), Oct. 22, 1968, 82 Stat. 1311 , provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1966."