§963 — Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
10 cases·2 followed·1 distinguished·7 cited—20% support
Statute Text — 26 U.S.C. §963
[§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58] Section, added Pub. L. 87–834, § 12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, § 123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, § 102(b), June 28, 1968, 82 Stat. 255; Pub. L. 91–53, § 5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, § 701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.963-0 Repeal of section 963; effective dates
- Treas. Reg. §Treas. Reg. §1.963-0(a) Repeal of section 963.
- Treas. Reg. §Treas. Reg. §1.963-0(b) Transitional rules for chain or group election—(1) In general.
- Treas. Reg. §Treas. Reg. §1.963-0(c) Deficiency distributions.
- Treas. Reg. §Treas. Reg. §1.963-0(d) Special adjustments pursuant to section 963 to be taken into account for taxable years subsequent to the repeal of section 963.
- Treas. Reg. §Treas. Reg. §1.963-0(i) §1.963-0(i)
- Treas. Reg. §Treas. Reg. §1.963-2 Determination of the amount of the minimum distribution
- Treas. Reg. §Treas. Reg. §1.963-2(a) §1.963-2(a)
- Treas. Reg. §Treas. Reg. §1.963-2(b) §1.963-2(b)
- Treas. Reg. §Treas. Reg. §1.963-2(c) Indirectly held foreign corporations.
- Treas. Reg. §Treas. Reg. §1.963-2(d) More than one class of stock.
- Treas. Reg. §Treas. Reg. §1.963-2(e) Foreign income taxes used in determining effective foreign tax rate.
- Treas. Reg. §Treas. Reg. §1.963-2(f) Illustrations.
- Treas. Reg. §Treas. Reg. §1.963-2(i) In the case of a foreign corporation included in a chain or group, the amount of any distributions received (computed without reduction for any income tax paid or accrued by such corporation with respect to such distributions) by such corporation during its taxable year from the earnings and profits (whether or not from earnings and profits of the taxable year to which the election under section 963 applies) of another foreign corporation in the chain or group.
- Treas. Reg. §Treas. Reg. §1.963-3 Distributions counting toward a minimum distribution
- Treas. Reg. §Treas. Reg. §1.963-3(a) Conditions under which earnings and profits are counted toward a minimum distribution—(1) In general.
- Treas. Reg. §Treas. Reg. §1.963-3(b) Qualifying distributions—(1) Amounts not counted toward a minimum distribution.
- Treas. Reg. §Treas. Reg. §1.963-3(c) Rules for allocation of distributions to earnings and profits for a taxable year.
- Treas. Reg. §Treas. Reg. §1.963-3(d) Year of inclusion in income of foreign corporation and effect upon subpart F income.
- Treas. Reg. §Treas. Reg. §1.963-3(e) Distribution of current earnings invested in United States property.
- Treas. Reg. §Treas. Reg. §1.963-3(f) Cumulative dividends in arrears.
- Treas. Reg. §Treas. Reg. §1.963-3(g) Distribution period of a foreign corporation—(1) General distribution period.
- Treas. Reg. §Treas. Reg. §1.963-3(h) Illustrations.
- Treas. Reg. §Treas. Reg. §1.963-3(i) §1.963-3(i)
- Treas. Reg. §Treas. Reg. §1.963-6 Deficiency distribution