26 USC 904 - Limitation on credit

U.S Code last checked for updates: Nov 22, 2024

§ 904.

Limitation on credit

(a)

Limitation

(b)

Taxable income for purpose of computing limitation

(1)

Personal exemptions

(2)

Capital gains

For purposes of this section—

(A)

In general

(B)

Special rules where capital gain rate differential

In the case of any taxable year for which there is a capital gain rate differential—

(i)

in lieu of applying subparagraph (A), the taxable income from sources outside the United States shall include gain from the sale or exchange of capital assets only in an amount equal to foreign source capital gain net income reduced by the rate differential portion of foreign source net capital gain,

(ii)

the entire taxable income shall include gain from the sale or exchange of capital assets only in an amount equal to capital gain net income reduced by the rate differential portion of net capital gain, and

(iii)

for purposes of determining taxable income from sources outside the United States, any net capital loss (and any amount which is a short-term capital loss under section 1212(a)) from sources outside the United States to the extent taken into account in determining capital gain net income for the taxable year shall be reduced by an amount equal to the rate differential portion of the excess of net capital gain from sources within the United States over net capital gain.

(C)

Coordination with capital gains rates

(3)

Definitions

For purposes of this subsection—

(A)

Foreign source capital gain net income

The term “foreign source capital gain net income” means the lesser of—

(i)

capital gain net income from sources without the United States, or

(ii)

capital gain net income.

(B)

Foreign source net capital gain

The term “foreign source net capital gain” means the lesser of—

(i)

net capital gain from sources without the United States, or

(ii)

net capital gain.

(C)

Section 1231 gains

(D)

Capital gain rate differential

(E)

Rate differential portion

The rate differential portion of foreign source net capital gain, net capital gain, or the excess of net capital gain from sources within the United States over net capital gain, as the case may be, is the same proportion of such amount as—

(i)

the excess of—

(I)

the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) of section 1 (whichever applies), over

(II)

the alternative rate of tax determined under section 1(h), bears to

(ii)

that rate referred to in subclause (I).

(4)

Treatment of dividends for which deduction is allowed under section 245A

For purposes of subsection (a), in the case of a domestic corporation which is a United States shareholder with respect to a specified 10-percent owned foreign corporation, such shareholder’s taxable income from sources without the United States (and entire taxable income) shall be determined without regard to—

(A)

the foreign-source portion of any dividend received from such foreign corporation, and

(B)

any deductions properly allocable or apportioned to—

(i)

income (other than amounts includible under section 951(a)(1) or 951A(a)) with respect to stock of such specified 10-percent owned foreign corporation, or

(ii)

such stock to the extent income with respect to such stock is other than amounts includible under section 951(a)(1) or 951A(a).

Any term which is used in section 245A and in this paragraph shall have the same meaning for purposes of this paragraph as when used in such section.

(c)

Carryback and carryover of excess tax paid

(d)

Separate application of section with respect to certain categories of income

(1)

In general

The provisions of subsections (a), (b), and (c) and sections 902,1

 See References in Text note below.

907, and 960 shall be applied separately with respect to—

(A)

any amount includible in gross income under section 951A (other than passive category income),

(B)

foreign branch income,

(C)

passive category income, and

(D)

general category income.

(2)

Definitions and special rules

For purposes of this subsection—

(A)

Categories

(i)

Passive category income

(ii)

General category income

(B)

Passive income

(i)

In general

(ii)

Certain amounts included

(iii)

Exceptions

The term “passive income” shall not include—

(I)

any export financing interest, and

(II)

any high-taxed income.

(iv)

Clarification of application of section 864(d)(6)

(v)

Specified passive category income

The term “specified passive category income” means—

(I)

dividends from a DISC or former DISC (as defined in section 992(a)) to the extent such dividends are treated as income from sources without the United States, and

(II)

distributions from a former FSC (as defined in section 922) out of earnings and profits attributable to foreign trade income (within the meaning of section 923(b)) or interest or carrying charges (as defined in section 927(d)(1)) derived from a transaction which results in foreign trade income (as defined in section 923(b)).

Any reference in subclause (II) to section 922, 923, or 927 shall be treated as a reference to such section as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000.

(C)

Treatment of financial services income and companies

(i)

In general

Financial services income shall be treated as general category income in the case of—

(I)

a member of a financial services group, and

(II)

any other person if such person is predominantly engaged in the active conduct of a banking, insurance, financing, or similar business.

(ii)

Financial services group

The term “financial services group” means any affiliated group (as defined in section 1504(a) without regard to paragraphs (2) and (3) of section 1504(b)) which is predominantly engaged in the active conduct of a banking, insurance, financing, or similar business. In determining whether such a group is so engaged, there shall be taken into account only the income of members of the group that are—

(I)

United States corporations, or

(II)

controlled foreign corporations in which such United States corporations own, directly or indirectly, at least 80 percent of the total voting power and value of the stock.

(iii)

Pass-thru entities

(D)

Financial services income

(i)

In general

Except as otherwise provided in this subparagraph, the term “financial services income” means any income which is received or accrued by any person predominantly engaged in the active conduct of a banking, insurance, financing, or similar business, and which is—

(I)

described in clause (ii), or

(II)

passive income (determined without regard to subparagraph (B)(iii)(II)).

(ii)

General description of financial services income

Income is described in this clause if such income is—

(I)

derived in the active conduct of a banking, financing, or similar business,

(II)

derived from the investment by an insurance company of its unearned premiums or reserves ordinary and necessary for the proper conduct of its insurance business, or

(III)

of a kind which would be insurance income as defined in section 953(a) determined without regard to those provisions of paragraph (1)(A) of such section which limit insurance income to income from countries other than the country in which the corporation was created or organized.

(E)

Noncontrolled section 902 corporation

(i)

Noncontrolled 10-percent owned foreign corporation

The term “noncontrolled 10-percent owned foreign corporation” means any foreign corporation which is—

(I)

a specified 10-percent owned foreign corporation (as defined in section 245A(b)), or

(II)

a passive foreign investment company (as defined in section 1297(a)) with respect to which the taxpayer meets the stock ownership requirements of section 902(a) (or, for purposes of applying paragraphs (3) and (4), the requirements of section 902(b)).

A controlled foreign corporation shall not be treated as a noncontrolled 10-percent owned foreign corporation with respect to any distribution out of its earnings and profits for periods during which it was a controlled foreign corporation. Any reference to section 902 in this clause shall be treated as a reference to such section as in effect before its repeal.

(ii)

Treatment of inclusions under section 1293

(F)

High-taxed income

The term “high-taxed income” means any income which (but for this subparagraph) would be passive income if the sum of—

(i)

the foreign income taxes paid or accrued by the taxpayer with respect to such income, and

(ii)

the foreign income taxes deemed paid by the taxpayer with respect to such income under section 902 ¹ or 960,

exceeds the highest rate of tax specified in section 1 or 11 (whichever applies) multiplied by the amount of such income (determined with regard to section 78). For purposes of the preceding sentence, the term “foreign income taxes” means any income, war profits, or excess profits tax imposed by any foreign country or possession of the United States.

(G)

Export financing interest

For purposes of this paragraph, the term “export financing interest” means any interest derived from financing the sale (or other disposition) for use or consumption outside the United States of any property—

(i)

which is manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and

(ii)

not more than 50 percent of the fair market value of which is attributable to products imported into the United States.

For purposes of clause (ii), the fair market value of any property imported into the United States shall be its appraised value, as determined by the Secretary under section 402 of the Tariff Act of 1930 (19 U.S.C. 1401a) in connection with its importation.

(H)

Treatment of income tax base differences

(i)

In general

(ii)

Special rule for years before 2007

(I)

In general

(II)

Election irrevocable

(I)

Related person

(J)

Foreign branch income

(i)

In general

(ii)

Exception

(K)

Transitional rules for 2007 changes

For purposes of paragraph (1)—

(i)

taxes carried from any taxable year beginning before January 1, 2007, to any taxable year beginning on or after such date, with respect to any item of income, shall be treated as described in the subparagraph of paragraph (1) in which such income would be described were such taxes paid or accrued in a taxable year beginning on or after such date, and

(ii)

the Secretary may by regulations provide for the allocation of any carryback of taxes with respect to income from a taxable year beginning on or after January 1, 2007, to a taxable year beginning before such date for purposes of allocating such income among the separate categories in effect for the taxable year to which carried.

(3)

Look-thru in case of controlled foreign corporations

(A)

In general

(B)

Subpart F inclusions

(C)

Interest, rents, and royalties

(D)

Dividends

Any dividend paid out of the earnings and profits of any controlled foreign corporation in which the taxpayer is a United States shareholder shall be treated as passive category income in proportion to the ratio of—

(i)

the portion of the earnings and profits attributable to passive category income, to

(ii)

the total amount of earnings and profits.

(E)

Look-thru applies only where subpart F applies

(F)

Coordination with high-taxed income provisions

(i)

In determining whether any income of a controlled foreign corporation is passive category income, subclause (II) of paragraph (2)(B)(iii) shall not apply.

(ii)

Any income of the taxpayer which is treated as passive category income under this paragraph shall be so treated notwithstanding any provision of paragraph (2); except that the determination of whether any amount is high-taxed income shall be made after the application of this paragraph.

(G)

Dividend

(H)

Look-thru applies to passive foreign investment company inclusion

If—

(i)

a passive foreign investment company is a controlled foreign corporation, and

(ii)

the taxpayer is a United States shareholder in such controlled foreign corporation,

(4)

Look-thru applies to dividends from noncontrolled 10-percent owned foreign corporations

(A)

In general

For purposes of this subsection, any dividend from a noncontrolled 10-percent owned foreign corporation with respect to the taxpayer shall be treated as income described in a subparagraph of paragraph (1) in proportion to the ratio of—

(i)

the portion of earnings and profits attributable to income described in such subparagraph, to

(ii)

the total amount of earnings and profits.

(B)

Earnings and profits of controlled foreign corporations

(C)

Special rules

For purposes of this paragraph—

(i)

Earnings and profits

(I)

In general

(II)

Regulations

(ii)

Inadequate substantiation

(iii)

Coordination with high-taxed income provisions

(iv)

Look-thru with respect to carryover of credit

(5)

Controlled foreign corporation; United States shareholder

For purposes of this subsection—

(A)

Controlled foreign corporation

(B)

United States shareholder

(6)

Separate application to items resourced under treaties

(A)

In general

If—

(i)

without regard to any treaty obligation of the United States, any item of income would be treated as derived from sources within the United States,

(ii)

under a treaty obligation of the United States, such item would be treated as arising from sources outside the United States, and

(iii)

the taxpayer chooses the benefits of such treaty obligation,

subsections (a), (b), and (c) of this section and sections 907 and 960 shall be applied separately with respect to each such item.

(B)

Coordination with other provisions

(C)

Regulations

(7)

Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate for the purposes of this subsection, including regulations—

(A)

for the application of paragraph (3) and subsection (f)(5) in the case of income paid (or loans made) through 1 or more entities or between 2 or more chains of entities,

(B)

preventing the manipulation of the character of income the effect of which is to avoid the purposes of this subsection, and

(C)

providing that rules similar to the rules of paragraph (3)(C) shall apply to interest, rents, and royalties received or accrued from entities which would be controlled foreign corporations if they were foreign corporations.

[(e)

Repealed. Pub. L. 101–508, title XI, § 11801(a)(31), Nov. 5, 1990, 104 Stat. 1388–521]

(f)

Recapture of overall foreign loss

(1)

General rule

For purposes of this subpart, in the case of any taxpayer who sustains an overall foreign loss for any taxable year, that portion of the taxpayer’s taxable income from sources without the United States for each succeeding taxable year which is equal to the lesser of—

(A)

the amount of such loss (to the extent not used under this paragraph in prior taxable years), or

(B)

50 percent (or such larger percent as the taxpayer may choose) of the taxpayer’s taxable income from sources without the United States for such succeeding taxable year,

shall be treated as income from sources within the United States (and not as income from sources without the United States).

(2)

Overall foreign loss defined

For purposes of this subsection, the term “overall foreign loss” means the amount by which the gross income for the taxable year from sources without the United States (whether or not the taxpayer chooses the benefits of this subpart for such taxable year) for such year is exceeded by the sum of the deductions properly apportioned or allocated thereto, except that there shall not be taken into account—

(A)

any net operating loss deduction allowable for such year under section 172(a), and

(B)

any—

(i)

foreign expropriation loss for such year, as defined in section 172(h) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990), or

(ii)

loss for such year which arises from fire, storm, shipwreck, or other casualty, or from theft,

to the extent such loss is not compensated for by insurance or otherwise.

(3)

Dispositions

(A)

In general

For purposes of this chapter, if property which has been used predominantly without the United States in a trade or business is disposed of during any taxable year—

(i)

the taxpayer, notwithstanding any other provision of this chapter (other than paragraph (1)), shall be deemed to have received and recognized taxable income from sources without the United States in the taxable year of the disposition, by reason of such disposition, in an amount equal to the lesser of the excess of the fair market value of such property over the taxpayer’s adjusted basis in such property or the remaining amount of the overall foreign losses which were not used under paragraph (1) for such taxable year or any prior taxable year, and

(ii)

paragraph (1) shall be applied with respect to such income by substituting “100 percent” for “50 percent”.

In determining for purposes of this subparagraph whether the predominant use of any property has been without the United States, there shall be taken into account use during the 3-year period ending on the date of the disposition (or, if shorter, the period during which the property has been used in the trade or business).

(B)

Disposition defined and special rules

(i)

For purposes of this subsection, the term “disposition” includes a sale, exchange, distribution, or gift of property whether or not gain or loss is recognized on the transfer.

(ii)

Any taxable income recognized solely by reason of subparagraph (A) shall have the same characterization it would have had if the taxpayer had sold or exchanged the property.

(iii)

The Secretary shall prescribe such regulations as he may deem necessary to provide for adjustments to the basis of property to reflect taxable income recognized solely by reason of subparagraph (A).

(C)

Exceptions

Notwithstanding subparagraph (B), the term “disposition” does not include—

(i)

a disposition of property which is not a material factor in the realization of income by the taxpayer, or

(ii)

a disposition of property to a domestic corporation in a distribution or transfer described in section 381(a).

(D)

Application to certain dispositions of stock in controlled foreign corporation

(i)

In general

(ii)

Applicable disposition

(iii)

Exception for certain exchanges where ownership percentage retained

A disposition shall not be treated as an applicable disposition under clause (ii) if it is part of a transaction or series of transactions—

(I)

to which section 351 or 721 applies, or under which the transferor receives stock in a foreign corporation in exchange for the stock in the controlled foreign corporation and the stock received is exchanged basis property (as defined in section 7701(a)(44)), and

(II)

immediately after which, the transferor owns (by vote or value) at least the same percentage of stock in the controlled foreign corporation (or, if the controlled foreign corporation is not in existence after such transaction or series of transactions, in another foreign corporation stock in 2

 So in original.

which was received by the transferor in exchange for stock in the controlled foreign corporation) as the percentage of stock in the controlled foreign corporation which the taxpayer owned immediately before such transaction or series of transactions.

(iv)

Exception for certain asset acquisitions

(v)

Controlled foreign corporation

(vi)

Stock ownership

(4)

Accumulation distributions of foreign trust

(5)

Treatment of separate limitation losses

(A)

In general

(B)

Allocation of losses

(C)

Recharacterization of subsequent income

If—

(i)

a separate limitation loss from any income category (hereinafter in this subparagraph referred to as “the loss category”) was allocated to income from any other category under subparagraph (B), and

(ii)

the loss category has income for a subsequent taxable year,

such income (to the extent it does not exceed the aggregate separate limitation losses from the loss category not previously recharacterized under this subparagraph) shall be recharacterized as income from such other category in proportion to the prior reductions under subparagraph (B) in such other category not previously taken into account under this subparagraph. Nothing in the preceding sentence shall be construed as recharacterizing any tax.

(D)

Special rules for losses from sources in the United States

(E)

Definitions

For purposes of this paragraph—

(i)

Income category

(ii)

Separate limitation income

(iii)

Separate limitation loss

(F)

Dispositions

(g)

Recharacterization of overall domestic loss

(1)

General rule

For purposes of this subpart and section 936,¹

(A)

the amount of such loss (to the extent not used under this paragraph in prior taxable years), or

(B)

50 percent of the taxpayer’s taxable income from sources within the United States for such succeeding taxable year,

shall be treated as income from sources without the United States (and not as income from sources within the United States).

(2)

Overall domestic loss

For purposes of this subsection—

(A)

In general

The term “overall domestic loss” means—

(i)

with respect to any qualified taxable year, the domestic loss for such taxable year to the extent such loss offsets taxable income from sources without the United States for the taxable year or for any preceding qualified taxable year by reason of a carryback, and

(ii)

with respect to any other taxable year, the domestic loss for such taxable year to the extent such loss offsets taxable income from sources without the United States for any preceding qualified taxable year by reason of a carryback.

(B)

Domestic loss

(C)

Qualified taxable year

(3)

Characterization of subsequent income

(A)

In general

(B)

Income category

(4)

Coordination with subsection (f)

(5)

Election to increase percentage of taxable income treated as foreign source

(A)

In general

(B)

Pre-2018 unused overall domestic loss

For purposes of this paragraph, the term “pre-2018 unused overall domestic loss” means any overall domestic loss which—

(i)

arises in a qualified taxable year beginning before January 1, 2018, and

(ii)

has not been used under paragraph (1) for any taxable year beginning before such date.

(C)

Applicable taxable year

(h)

Source rules in case of United States-owned foreign corporations

(1)

In general

The following amounts which are derived from a United States-owned foreign corporation and which would be treated as derived from sources outside the United States without regard to this subsection shall, for purposes of this section, be treated as derived from sources within the United States to the extent provided in this subsection:

(A)

Any amount included in gross income under—

(i)

section 951(a) (relating to amounts included in gross income of United States shareholders), or

(ii)

section 1293 (relating to current taxation of income from qualified funds).

(B)

Interest.

(C)

Dividends.

(2)

Subpart F and passive foreign investment company inclusions

(3)

Certain interest allocable to United States source income

Any interest which—

(A)

is paid or accrued by a United States-owned foreign corporation during any taxable year,

(B)

is paid or accrued to a United States shareholder (as defined in section 951(b)) or a related person (within the meaning of section 267(b)) to such a shareholder, and

(C)

is properly allocable (under regulations prescribed by the Secretary) to income of such foreign corporation for the taxable year from sources within the United States,

shall be treated as derived from sources within the United States.

(4)

Dividends

(A)

In general

(B)

United States source ratio

For purposes of subparagraph (A), the term “United States source ratio” means, with respect to any dividend paid out of the earnings and profits for any taxable year, a fraction—

(i)

the numerator of which is the portion of the earnings and profits for such taxable year from sources within the United States, and

(ii)

the denominator of which is the total amount of earnings and profits for such taxable year.

(5)

Exception where United States-owned foreign corporation has small amount of United States source income

Paragraph (3) shall not apply to interest paid or accrued during any taxable year (and paragraph (4) shall not apply to any dividends paid out of the earnings and profits for such taxable year) if—

(A)

the United States-owned foreign corporation has earnings and profits for such taxable year, and

(B)

less than 10 percent of such earnings and profits is attributable to sources within the United States.

For purposes of the preceding sentence, earnings and profits shall be determined without any reduction for interest described in paragraph (3) (determined without regard to subparagraph (C) thereof).

(6)

United States-owned foreign corporation

For purposes of this subsection, the term “United States-owned foreign corporation” means any foreign corporation if 50 percent or more of—

(A)

the total combined voting power of all classes of stock of such corporation entitled to vote, or

(B)

the total value of the stock of such corporation,

is held directly (or indirectly through applying paragraphs (2) and (3) of section 958(a) and paragraph (4) of section 318(a)) by United States persons (as defined in section 7701(a)(30)).

(7)

Dividend

(8)

Coordination with subsection (f)

(9)

Treatment of certain domestic corporations

(10)

Coordination with treaties

(A)

In general

If—

(i)

any amount derived from a United States-owned foreign corporation would be treated as derived from sources within the United States under this subsection by reason of an item of income of such United States-owned foreign corporation,

(ii)

under a treaty obligation of the United States (applied without regard to this subsection and by treating any amount included in gross income under section 951(a)(1) as a dividend), such amount would be treated as arising from sources outside the United States, and

(iii)

the taxpayer chooses the benefits of this paragraph,

this subsection shall not apply to such amount to the extent attributable to such item of income (but subsections (a), (b), and (c) of this section and sections 907 and 960 shall be applied separately with respect to such amount to the extent so attributable).

(B)

Special rule

(11)

Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate for purposes of this subsection, including—

(A)

regulations for the application of this subsection in the case of interest or dividend payments through 1 or more entities, and

(B)

regulations providing that this subsection shall apply to interest paid or accrued to any person (whether or not a United States shareholder).

(i)

Limitation on use of deconsolidation to avoid foreign tax credit limitations

If 2 or more domestic corporations would be members of the same affiliated group if—

(1)

section 1504(b) were applied without regard to the exceptions contained therein, and

(2)

the constructive ownership rules of section 1563(e) applied for purposes of section 1504(a),

the Secretary may by regulations provide for resourcing the income of any of such corporations or for modifications to the consolidated return regulations to the extent that such resourcing or modifications are necessary to prevent the avoidance of the provisions of this subpart.

(j)

Certain individuals exempt

(1)

In general

In the case of an individual to whom this subsection applies for any taxable year—

(A)

the limitation of subsection (a) shall not apply,

(B)

no taxes paid or accrued by the individual during such taxable year may be deemed paid or accrued under subsection (c) in any other taxable year, and

(C)

no taxes paid or accrued by the individual during any other taxable year may be deemed paid or accrued under subsection (c) in such taxable year.

(2)

Individuals to whom subsection applies

This subsection shall apply to an individual for any taxable year if—

(A)

the entire amount of such individual’s gross income for the taxable year from sources without the United States consists of qualified passive income,

(B)

the amount of the creditable foreign taxes paid or accrued by the individual during the taxable year does not exceed $300 ($600 in the case of a joint return), and

(C)

such individual elects to have this subsection apply for the taxable year.

(3)

Definitions

For purposes of this subsection—

(A)

Qualified passive income

The term “qualified passive income” means any item of gross income if—

(i)

such item of income is passive income (as defined in subsection (d)(2)(B) without regard to clause (iii) thereof), and

(ii)

such item of income is shown on a payee statement furnished to the individual.

(B)

Creditable foreign taxes

(C)

Payee statement

(D)

Estates and trusts not eligible

(k)

Cross references

(Aug. 16, 1954, ch. 736, 68A Stat. 287; Pub. L. 85–866, title I, § 42(a), Sept. 2, 1958, 72 Stat. 1639; Pub. L. 86–780, § 1, Sept. 14, 1960, 74 Stat. 1010; Pub. L. 87–834, §§ 10(a), 12(b)(2), Oct. 16, 1962, 76 Stat. 1002, 1031; Pub. L. 88–272, title II, § 234(b)(6), Feb. 26, 1964, 78 Stat. 116; Pub. L. 89–809, title I, § 106(c)(1), Nov. 13, 1966, 80 Stat. 1570; Pub. L. 91–172, title V, § 506(b), Dec. 30, 1969, 83 Stat. 635; Pub. L. 92–178, title V, § 502(b)(2)–(4), Dec. 10, 1971, 85 Stat. 549; Pub. L. 94–455, title V, § 503(b)(1), title X, §§ 1031(a), 1032(a), 1034(a), 1051(e), title XIX, § 1901(b)(10)(B), Oct. 4, 1976, 90 Stat. 1562, 1620, 1624, 1629, 1646, 1795; Pub. L. 95–30, title I, § 102(b)(11), May 23, 1977, 91 Stat. 138; Pub. L. 95–600, title IV, §§ 403(c)(4), 421(e)(6), title VII, § 701(q)(2), (u)(2)(A)–(C), (3)(A), (4)(A), (B), (8)(C), Nov. 6, 1978, 92 Stat. 2868, 2876, 2910, 2913, 2916; Pub. L. 96–222, title I, § 104(a)(3)(D), Apr. 1, 1980, 94 Stat. 215; Pub. L. 97–248, title II, § 211(c)(2), Sept. 3, 1982, 96 Stat. 449; Pub. L. 98–21, title I, § 122(c)(1), Apr. 20, 1983, 97 Stat. 87; Pub. L. 98–369, div. A, title I, §§ 121(a), 122(a), title IV, § 474(r)(21), title VIII, § 801(d)(2), July 18, 1984, 98 Stat. 638, 643, 843, 995; Pub. L. 99–514, title I, § 104(b)(13), title VII, § 701(e)(4)(H), title XII, §§ 1201(a), (b), (d)(1)–(3), 1203(a), 1211(b)(3), 1235(f)(4), title XVIII, §§ 1810(a)(1)(A), (b)(1)–(4)(A), 1876(d)(2), 1899A(24), Oct. 22, 1986, 100 Stat. 2105, 2343, 2520, 2525, 2531, 2536, 2575, 2821, 2823, 2899, 2959;

cite as: 26 USC 904

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