United States Code · Section

§ 955 — Repealed. Pub. L. 115–97, Title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]

26 U.S.C. § 955

View:

No text available for this section.

26 U.S.C. § 954 26 U.S.C. § 956

Implementing Regulations

§ 1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
26 C.F.R. § 1.955A-2
§ 1.955A-3 Election as to qualified investments by related persons.
26 C.F.R. § 1.955A-3