U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000) > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901—989) > [Subpart C—Repealed] (§ 921_to_927) > [§§ 921 to 927. Repealed.]

[§§ 921 to 927. Repealed.]

Section 921, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 985, provided for exclusion from gross income of exempt foreign trade income.
A prior section 921, acts Aug. 16, 1954, ch. 736, 68A Stat. 290; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1901(a)(116), 90 Stat. 1784, defined Western Hemisphere trade corporation, prior to repeal by Pub. L. 94–455, title X, § 1052(b), Oct. 4, 1976, 90 Stat. 1648, effective with respect to taxable years beginning after Dec. 31, 1979.
Section 922, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 986, defined FSC’s.
A prior section 922, acts Aug. 16, 1954, ch. 736, 68A Stat. 291; Dec. 10, 1971, Pub. L. 92–178, title V, § 502(c), 85 Stat. 550; Oct. 4, 1976, Pub. L. 94–455, title X, § 1052(a), (c)(1), 90 Stat. 1647, 1648; Nov. 6, 1978, Pub. L. 95–600, title III, § 301(b)(15), 92 Stat. 2822, related to a special deduction for a Western Hemisphere trade corporation, prior to repeal by Pub. L. 94–455, title X, § 1052(b), Oct. 4, 1976, 90 Stat. 1648, effective with respect to taxable years beginning after Dec. 31, 1979.
Section 923, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 986; amended Pub. L. 99–514, title XVIII, § 1876(b)(3), Oct. 22, 1986, 100 Stat. 2898, related to exempt foreign trade income.
Section 924, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 987; amended Pub. L. 99–514, title XVIII, § 1876(e)(2), (l), Oct. 22, 1986, 100 Stat. 2899, 2901, related to foreign trading gross receipts.
Section 925, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 990, related to transfer pricing rules.
Section 926, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 991, related to distributions to shareholders.
Section 927, added Pub. L. 98–369, div. A, title VIII, § 801(a), July 18, 1984, 98 Stat. 991; amended Pub. L. 99–514, title XVIII, § 1876(a)(1), (e)(1), (f)(1), (p)(5), Oct. 22, 1986, 100 Stat. 2897, 2899, 2902; Pub. L. 100–647, title I, § 1012(bb)(8)(A), Nov. 10, 1988, 102 Stat. 3536; Pub. L. 101–508, title XI, § 11704(a)(10), Nov. 5, 1990, 104 Stat. 1388–518; Pub. L. 103–66, title XIII, § 13239(a), Aug. 10, 1993, 107 Stat. 509; Pub. L. 105–34, title XI, § 1171(a), Aug. 5, 1997, 111 Stat. 987, related to other definitions and special rules.