26 USC § 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
---
identifier: "/us/usc/t26/s963"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "963"
section_name: "Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]"
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status: "repealed"
---
# [§ 963. Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
Section, added , , ; amended , , ; , , ; , , ; , , , dealt with the receipt of minimum distributions by domestic corporations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective with respect to taxable years for foreign corporations beginning after , and to taxable years of United States shareholders (within the meaning of ) within which or with which such taxable years of such foreign corporations end, see , set out as an Effective Date note under .