2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 6 - Consolidated Returns (Sections 1501 - 1564)
Subchapter B - Related Rules (Sections 1551 - 1564)
Part II - Certain Controlled Corporations (Sections 1561 - 1564)
Sec. 1564 - Repealed. Pub. L. 101-508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521
Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 6 - CONSOLIDATED RETURNS Subchapter B - Related Rules PART II - CERTAIN CONTROLLED CORPORATIONS Sec. 1564 - Repealed. Pub. L. 101-508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521 |
Contains | section 1564 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | repealed |
Statutes at Large References | 83 Stat. 600 90 Stat. 1791 104 Stat. 1388-521 |
Public and Private Laws | Public Law 91-172, Public Law 94-455, Public Law 101-508 |
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Section, added Pub. L. 91–172, title IV, §401(b)(1), Dec. 30, 1969, 83 Stat. 600; amended Pub. L. 94–455, title XIX, §§1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1797, 1834, related to transitional rules in the case of certain controlled corporations.
SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
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