[§§ 551 to 558. Repealed.]
Section
551, acts Aug. 16, 1954, ch. 736, 68A Stat. 193; Pub. L. 88–272, title II, § 225(f)(4), Feb. 26, 1964, 78 Stat. 88; Pub. L. 94–455, title XIX, § 1901(a)(79), (b)(1)(F)(i), (12)(A), Oct. 4, 1976, 90 Stat. 1777, 1790, 1795; Pub. L. 98–369, div. A, title I, § 132(b), July 18, 1984, 98 Stat. 666; Pub. L. 99–514, title XII, § 1235(e), title XVIII, § 1810(h)(2), Oct. 22, 1986, 100 Stat. 2575, 2829; Pub. L. 100–647, title I, § 1012(bb)(1)(A), (B), Nov. 10, 1988, 102 Stat. 3533; Pub. L. 105–34, title XI, § 1122(d)(2), Aug. 5, 1997, 111 Stat. 977, provided for taxation of foreign personal holding company income to United States shareholders.
Section
552, acts Aug. 16, 1954, ch. 736, 68A Stat. 195; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title I, § 132(c)(2), July 18, 1984, 98 Stat. 666; Pub. L. 99–514, title XII, § 1222(b), title XVIII, § 1810(h)(1), Oct. 22, 1986, 100 Stat. 2557, 2829; Pub. L. 100–647, title I, § 1012(bb)(1)(C), Nov. 10, 1988, 102 Stat. 3533, defined “foreign personal holding company”.
Section
553, acts Aug. 16, 1954, ch. 736, 68A Stat. 195; Pub. L. 86–435, § 1(e), Apr. 22, 1960, 74 Stat. 78; Pub. L. 88–272, title II, § 225(e), Feb. 26, 1964, 78 Stat. 85; Pub. L. 94–455, title XIX, § 1901(b)(32)(F), Oct. 4, 1976, 90 Stat. 1800; Pub. L. 99–514, title VI, § 645(a)(3), Oct. 22, 1986, 100 Stat. 2291, related to determination of foreign personal holding company income.
Section
554, acts Aug. 16, 1954, ch. 736, 68A Stat. 196; Pub. L. 88–272, title II, § 225(e), Feb. 26, 1964, 78 Stat. 86; Pub. L. 98–369, div. A, title I, § 132(a), July 18, 1984, 98 Stat. 665, related to constructive ownership of stock and treatment of convertible securities as outstanding stock.
Section
555, act Aug. 16, 1954, ch. 736, 68A Stat. 196, related to determination of gross income of foreign personal holding companies.
Section
556, acts Aug. 16, 1954, ch. 736, 68A Stat. 196; Pub. L. 85–866, title I, § 33(a), (b)(1), (c)(1), Sept. 2, 1958, 72 Stat. 1632; Pub. L. 87–403, § 3(e), Feb. 2, 1962, 76 Stat. 7; Pub. L. 88–272, title II, §§ 207(b)(6),
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(c)(2), Feb. 26, 1964, 78 Stat. 42, 46; Pub. L. 91–172, title II, § 201(a)(2)(B), Dec. 30, 1969, 83 Stat. 558; Pub. L. 94–455, title XIX, §§ 1901(a)(80), (b)(32)(G),
1906
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1778, 1800, 1834; Pub. L. 97–448, title I, § 102(m)(2), Jan. 12, 1983, 96 Stat. 2374; Pub. L. 101–508, title XI, § 11802(d)(1), Nov. 5, 1990, 104 Stat. 1388–529, related to undistributed foreign personal holding company income.
Section
557, act Aug. 16, 1954, ch. 736, 68A Stat. 198, related to inapplicability of section
443
(b) of this title in the computation of income.
Section
558, added Pub. L. 85–866, title I, § 33(d)(1), Sept. 2, 1958, 72 Stat. 1632, related to returns of officers, directors, and shareholders of foreign personal holding companies.