Source: http://taxtv.com/code/00275-USCODE-2011-title26-subtitleA-chap1-subchapB-partIX-sec275/
Timestamp: 2017-03-24 00:03:42
Document Index: 627879298

Matched Legal Cases: ['§275', '§275', '§275', '§207', '§1016', '§1307', '§1605', '§1901', '§701', '§305', '§124', '§102', '§67', '§801', '§6', '§10228', '§4', '§101', '§802', '§11', '§101', '§101', '§802', '§4', '§4', '§301', '§1901', '§275']

IRC §275. Certain taxes - TaxTV.com
IRC §275. Certain taxes
View related content: IRC §275	Table of ContentsPREVNEXT
Paragraph (1) shall not apply to the tax imposed by section 59A. Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).
(Added Pub. L. 88–272, title II, §207(b)(3)(A), Feb. 26, 1964, 78 Stat. 42; amended Pub. L. 93–406, title II, §1016(a)(1), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94–455, title XIII, §1307(d)(2)(A), title XVI, §1605(b)(1), title XIX, §1901(a)(39), Oct. 4, 1976, 90 Stat. 1727, 1754, 1771; Pub. L. 95–600, title VII, §701(t)(3)(B), Nov. 6, 1978, 92 Stat. 2912; Pub. L. 97–248, title III, §§305(a), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–21, title I, §124(c)(5), Apr. 20, 1983, 97 Stat. 91; Pub. L. 98–67, title I, §102(a) Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title I, §67(b)(2), title VIII, §801(d)(5), July 18, 1984, 98 Stat. 587, 996; Pub. L. 99–499, title V, §6(b)(2)(B), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 100–203, title X, §10228(b), Dec. 22, 1987, 101 Stat. 1330–418; Pub. L. 106– 9, §4(2), Nov. 15, 2000, 114 Stat. 2432; Pub. L. 108–357, title I, §101(b)(5), title VIII, §802(b)(1), Oct. 22, 2004, 118 Stat. 1423, 1568; Pub. L. 110–172, §11(g)(5), Dec. 29, 2007, 121 Stat. 2490.)
2007—Subsec. (a)(4). Pub. L. 110–172 substituted “if the taxpayer chooses to take to any extent the benefits of section 901.” for “if—
2004—Subsec. (a). Pub. L. 108–357, §101(b)(5)(B), struck out at end of concluding provisions “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).”
Subsec. (a)(4). Pub. L. 108–357, §101(b)(5)(A), inserted “or” at end of subpar. (A), substituted period for “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “such taxes are paid or accrued with respect to qualifying foreign trade income (as defined in section 941).”
Subsec. (a)(6). Pub. L. 108–357, §802(b)(1), inserted “45,” before “46,”.
2000—Subsec. (a). Pub. L. 106– 9, §4(2)(B), inserted at end “A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C).”
Subsec. (a)(4)(C). Pub. L. 106– 9, §4(2)(A), added subpar. (C).
1987—Subsec. (a)(6). Pub. L. 100–203 substituted “46, and 54” for “and 46”.
1986—Subsec. (a). Pub. L. 99–499 inserted at end “Paragraph (1) shall not apply to the tax imposed by section 59A.”
1983—Subsec. (a). Pub. L. 98–21 inserted at end “Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f).”
1982—Subsec. (a)(1). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by striking out “and” at end of subpar. (B), by substituting “; and” for the period at end of subpar. (C), and by inserting subpar. (D) relating to the tax withheld at source on interest, dividends, and patronage dividends under section 34 . Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1976—Subsec. (a)(1)(C). Pub. L. 94–455, §1901(a)(39), struck out “, and corresponding provisions of prior revenue laws” after “under section 3402”.
Amendment by Pub. L. 106– 9 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Pub. L. 106– 9, set out as a note under section 56 of this title.
View related content: IRC §275