Section, [Aug. 16, 1954, ch. 736], [68A Stat. 743]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 97–248, title III, § 340(a)], Sept. 3, 1982, [96 Stat. 633], related to information returns of officers, directors, and shareholders of foreign personal holding companies.
Effective Date of Repeal
Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see [section 413(d)(1) of Pub. L. 108–357], set out as an Effective and Termination Dates of 2004 Amendments note under [section 1 of this title].