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26 U.S.C. 981: Repealed. Pub. L. 94–455, title X, § 1012(b)(2) , Oct. 4, 1976 , 90 Stat. 1614Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§981. Repealed. Pub. L. 94–455, title X, § 1012(b)(2) , Oct. 4, 1976 , 90 Stat. 1614

Section, Pub. L. 89–809, title I, § 105(e)(1), Nov. 13, 1966, 80 Stat. 1565, related to income of certain nonresident United States citizens subject to foreign community property laws.