
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC558]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
   Subchapter G--Corporations Used to Avoid Income Tax on Shareholders
 
              PART III--FOREIGN PERSONAL HOLDING COMPANIES
 
Sec. 558. Returns of officers, directors, and shareholders of 
        foreign personal holding companies
        
            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, Sec. 33(d)(1), Sept. 2, 1958, 72 Stat. 
1632.)


                             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.
