2015 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 I - In General (Sections 1551 - 1552)
Front Matter

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 6 - CONSOLIDATED RETURNS
Subchapter B - Related Rules
PART I - IN GENERAL
- Front Matter
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard
Statutes at Large References78 Stat. 127
92 Stat. 2823
Public and Private LawsPublic Law 88-272, Public Law 95-600

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AMENDMENTS

1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted "the benefits of the graduated corporate rates" for "surtax exemption".

1964—Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.

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