§ 891.
Doubling of rates of tax on citizens and corporations of certain foreign countries
Whenever the President finds that, under the laws of any foreign country, citizens or corporations of the United States are being subjected to discriminatory or extraterritorial taxes, the President shall so proclaim and the rates of tax imposed by sections 1, 3, 11, 801, 831, 852, 871, and 881 shall, for the taxable year during which such
([Aug. 16, 1954, ch. 736], [68A Stat. 283]; [Mar. 13, 1956, ch. 83, § 5(6)], [70 Stat. 49]; [Pub. L. 86–69, § 3(f)(1)], June 25, 1959, [73 Stat. 140]; [Pub. L. 98–369, div. A, title II, § 211(b)(12)], July 18, 1984, [98 Stat. 755]; [Pub. L. 99–514, title X, § 1024(c)(13)], Oct. 22, 1986, [100 Stat. 2408].)