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Sec. 558. Returns Of Officers, Directors, And Shareholders Of Foreign Personal Holding Companies [Repealed]

Editor's Note: Pub. L. 108-357, Sec. 413(a)(1), repealed Sec. 558, effective for taxable years of foreign corporations beginning after December 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
For provisions relating to returns of officers, directors, and shareholders of foreign personal holding companies, see section 6035.
(Added Pub. L. 85-866, title I, 33(d)(1), Sept. 2, 1958, 72 Stat. 1632; Repealed by Pub. L. 108-357, title IV, Sec. 413(a)(1), Oct. 22, 2004, 118 Stat. 1418.)
BACKGROUND NOTES
EFFECTIVE DATE OF REPEAL
Repeal by Pub. L. 108-357, Sec. 413(a)(1), effective for taxable years of foreign corporations beginning after December 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
EFFECTIVE DATE
Section applicable to taxable years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see section 1(c)(1) of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.