Page:United States Statutes at Large Volume 76.djvu/1009

 76 STAT. ]

PUBLIC LAW 87-834-OCT. 16, 1962

(b) TABLE OF CONI-ENTS.—Continued Sec. 9. Domestic corporations receiving dividends from foreign corporations. (a) Foreign taxes deemed paid by domestic corporations. (b) Inclusion in gross income of amount equal to taxes deemed paid. (c) Determination of source of dividends received from certain foreign corporations. (d) Technical amendments. (e) Effective date. Sec. 10. Separate limitation on foreign tax credit with respect to certain interest income. (a) Limitation on foreign tax credit. (b) EflCective date. Sec. 11. Earned income from sources without the United States. (a) Limitation on amount and type of income excluded. (b) Computation of employees' contributions. (c) Effective dates. Sec. 12. Controlled foreign corporations. (a) In general. (b) Technical and clerical amendments. (c) Effective date. Sec. 13. Gain from dispositions of certain depreciable property. (a) In general. (b) Change in method of depreciation. (c) Salvage value of personal property. (d) Special rule for charitable contributions of section 1245 property. (e) Computation of taxable income for purposes of limitation on percentage depletion deduction. (f) Technical amendments. (g) Effective dates. Sec. 14. Foreign investment companies. (a) Treatment of sale of stock of foreign investment companies. (b) Conforming amendments. (c) Effective date. Sec. 15. Gain from certain sales or exchanges of stock in certain foreign corporations. (a) Treatment of gain from the redemption, cancellation, or sale of stock in certain foreign corporations. (b) Clerical amendment. (c) Effective date. ^ Sec. 16. Sales and exchanges of patents, etc., to certain foreign corporations. (a) Treatment of gain as ordinary income. (b) Clerical amendment. (c) Effective date. Sec. 17. Tax treatment of cooperatives and patrons. (a) In general. (b) Technical amendments. (c) Effective dates. Sec. 18. Inclusion of foreign real property in gross estate. (a) Amendments to include foreign real property. (b) Effective date. Sec. 19. Reporting of interest, dividend, and patronage dividend payments of $10 or more during a year. (a) Returns regarding payment of dividends. (b) Returns regarding payment of patronage dividends. (c) Returns regarding payment of interest. (d) Penalties for failure to file information returns. (e) Penalties for failure to furnish statements to persons with respect to whom returns are filed. (f) Technical amendments. (g) Clerical amendments, (h) Effective dates.

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