Amendments
2004—Subsec. (c)(4). [Pub. L. 108–357] struck out “556(b)(2),” after “545(b)(2),” in introductory provisions.
1976—Subsec. (c). [Pub. L. 94–455] struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 2004 Amendment
Amendment by [Pub. L. 108–357] applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see [section 413(d)(1) of Pub. L. 108–357], set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.