[§936. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 936 as a whole

• 26 U.S.C. § 864(g)(4)(B)

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  (B) For purposes of the allocation and apportionment required by paragraph (1)—

  (i) sales and gross income from products produced in whole or in part in a possession by an electing corporation (within the meaning of section 936(h)(5)(E)),² and

  (ii) dividends from an electing corporation,

  shall not be taken into account, except that this subparagraph shall not apply to sales of (and gross income and dividends attributable to sales of) products with respect to which an election under section 936(h)(5)(F)² is not in effect.
• 26 U.S.C. § 864(g)(4)(B)(i)

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  (i) sales and gross income from products produced in whole or in part in a possession by an electing corporation (within the meaning of section 936(h)(5)(E)),² and
• 26 U.S.C. § 864(g)(4)(C)

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  (C) The qualified research and experimental expenditures taken into account for purposes of paragraph (1) shall be adjusted to reflect the amount of such expenditures included in computing the cost-sharing amount (determined under section 936(h)(5)(C)(i)(I)).²
• 26 U.S.C. § 901(g)(2)

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  (2) For purposes of paragraph (1), a corporation shall be treated as a possessions corporation for any period during which an election under section 936 (as in effect on the day before the date of the enactment of the Tax Technical Corrections Act of 2018) applied to such corporation, during which section 931 (as in effect on the day before the date of the enactment of the Tax Reform Act of 1976) applied to such corporation, or during which section 957(c) (as in effect on the day before the date of the enactment of the Tax Reform Act of 1986) applied to such corporation.