Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
About This Law
/us/usc/t26/s1493
Title
26 — Internal Revenue Code
Chapter
STA/CH5
Release
119-84
Release Date
2026-04-17
Section Text
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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 365, defined foreign trust.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1966, see section 103(n)(1) of Pub. L. 89–809, set out as an Effective Date of 1966 Amendment note under section 871 of this title.
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