Section
1246, added
Pub. L. 87–834, § 14(a)(1), Oct. 16, 1962,
76 Stat. 1036; amended
Pub. L. 94–455, title XIV, § 1402(b)(1)(W), (2), title XIX, §§ 1901(a)(141), (b)(3)(I), (32)(B)(ii),
1906
(b)(13)(A), title XX, § 2005(a)(5), Oct. 4, 1976,
90 Stat. 1732, 1787, 1793, 1800, 1834, 1877;
Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980,
94 Stat. 299;
Pub. L. 97–34, title VIII, § 832(a), Aug. 13, 1981,
95 Stat. 355;
Pub. L. 98–369, div. A, title I, § 134(a), title X, § 1001(b)(20), (e), July 18, 1984,
98 Stat. 668, 1012;
Pub. L. 99–514, title XII, § 1235(b), Oct. 22, 1986,
100 Stat. 2574;
Pub. L. 100–647, title I, §§ 1012(p)(21),
1018
(o)(2), Nov. 10, 1988,
102 Stat. 3519, 3585;
Pub. L. 107–16, title V, § 542(e)(5)(A), June 7, 2001,
115 Stat. 85;
Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,
124 Stat. 3300, related to treatment of gain on foreign investment company stock.
Section
1247, added
Pub. L. 87–834, § 14(a)(1), Oct. 16, 1962,
76 Stat. 1037; amended
Pub. L. 94–455, title XIV, § 1402(b)(1)(X), (2), title XIX, §§ 1901(b)(33)(P), (R),
1906
(b)(13)(A), Oct. 4, 1976,
90 Stat. 1732, 1802, 1834;
Pub. L. 98–369, div. A, title X, § 1001(b)(21), (e), July 18, 1984,
98 Stat. 1012, related to election by foreign investment companies to distribute income currently.