26 USC 951
§ 951 - Amounts included in gross income of United States shareholders
- § 951 - Amounts included in gross income of United States shareholders
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1975 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
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