Section, added Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1023; amended Pub. L. 88–272, title I, §123(b), Feb. 26, 1964, 78 Stat. 29; Pub. L. 90–364, title I, §102(b), June 28, 1968, 82 Stat. 255; Pub. L. 91–53, §5(b), Aug. 7, 1969, 83 Stat. 95; Pub. L. 91–172, title VII, §701(b), Dec. 30, 1969, 83 Stat. 659, dealt with the receipt of minimum distributions by domestic corporations.
Repeal effective with respect to taxable years for foreign corporations beginning after Dec. 31, 1975, and to taxable years of United States shareholders (within the meaning of section 951(b) of this title) within which or with which such taxable years of such foreign corporations end, see section 602(f) of Pub. L. 94–12, set out as an Effective Date note under section 954 of this title.
| § 1.963-0 | Repeal of section 963; effective dates |
| § 1.963-1 | [Reserved] |
| § 1.963-2 | Determination of the amount of the minimum distribution |
| § 1.963-3 | Distributions counting toward a minimum distribution |
| § 1.963-4—1.963-5 | § 1963-4--1963-5 [Reserved] |
| § 1.963-6 | Deficiency distribution |
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