26 USC 558: Returns of officers, directors, and shareholders of foreign personal holding companies
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26 USC 558: Returns of officers, directors, and shareholders of foreign personal holding companies Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART III-FOREIGN PERSONAL HOLDING COMPANIES
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§558. Returns of officers, directors, and shareholders of foreign personal holding companies

For provisions relating to returns of officers, directors, and shareholders of foreign personal holding companies, see section 6035.

(Added Pub. L. 85–866, title I, §33(d)(1), Sept. 2, 1958, 72 Stat. 1632 .)

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.