Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section999&num=0&edition=prelim
Timestamp: 2020-01-26 08:18:08
Document Index: 337106154

Matched Legal Cases: ['§ 999', '§1064', '§703', '§802', '§1876', '§4', '§101', '§703', '§1067', '§441']

[USC02] 26 USC 999: Reports by taxpayers; determinations
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26 USC 999: Reports by taxpayers; determinations Text contains those laws in effect on January 25, 2020
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART V-INTERNATIONAL BOYCOTT DETERMINATIONS
If any person, or a member of a controlled group (within the meaning of section 993(a)(3)) which includes that person, has operations in, or related to-
For purposes of this section, a person participates in or cooperates with an international boycott if he agrees-
(A) as a condition of doing business directly or indirectly within a country or with the government, a company, or a national of a country-
This section shall not apply to any agreement by a person (or such member)-
If a person controls (within the meaning of section 304(c)) a corporation-
(Added Pub. L. 94–455, title X, §1064(a), Oct. 4, 1976, 90 Stat. 1650 ; amended Pub. L. 95–600, title VII, §703(h)(2), (3), Nov. 6, 1978, 92 Stat. 2940 ; Pub. L. 98–369, div. A, title VIII, §802(c)(3), July 18, 1984, 98 Stat. 999 ; Pub. L. 99–514, title XVIII, §1876(p)(3), Oct. 22, 1986, 100 Stat. 2902 ; Pub. L. 106–519, §4(5), Nov. 15, 2000, 114 Stat. 2433 ; Pub. L. 108–357, title I, §101(b)(8), Oct. 22, 2004, 118 Stat. 1423 .)
2004-Subsec. (c)(1). Pub. L. 108–357 struck out "941(a)(5)," after "sections 908(a),".
2000-Subsec. (c)(1). Pub. L. 106–519 inserted "941(a)(5)," after "908(a),".
1986-Subsec. (c)(1), (2). Pub. L. 99–514 repealed section 802(c)(3) of Pub. L. 98–369 thereby restoring former text. See 1984 Amendment note below.
1984-Subsec. (c)(1), (2). Pub. L. 98–369 which substituted "995(b)(1)(F)(i)" for "995(b)(1)(F)(ii)" wherever appearing was repealed. See 1986 Amendment note above.
1978-Subsec. (c)(1). Pub. L. 95–600, §703(h)(2), substituted "995(b)(1)(F)(ii)" for "995(b)(3)".
Pub. L. 94–455, title X, §1067, Oct. 4, 1976, 90 Stat. 1654 , as amended by Pub. L. 98–369, div. A, title IV, §441(c), July 18, 1984, 98 Stat. 815 , which required the Secretary to transmit a report every four years to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate relating to reports filed under section 999(a) of this title and describing the administration of provisions relating to international boycott activity, terminated, effective May 15, 2000, pursuant to section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance. See, also, page 141 of House Document No. 103–7.