26 USC § 956A - Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
---
identifier: "/us/usc/t26/s956A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 956A - Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "956A"
section_name: "Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 956A. Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
Section, added , , ; amended , (3), , , related to earnings invested in excess passive assets.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal by applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders within which or with which such taxable years of foreign corporations end, see , set out as an Effective Date of 1996 Amendment note under .