2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Part III - Income From Sources Without the United States
Subpart G - Export Trade Corporations
Sec. 972 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784

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Citation	26 U.S.C. § 972 (2016)
Section Name	[§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
Repeal Summary	Section, Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1031, related to the consolidation of a group of export trade corporations for treatment as a single controlled foreign corporation for tax purposes.
Publication Title	United States Code, 2012 Edition, Supplement 4, 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 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart G - Export Trade Corporations Sec. 972 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
Contains	section 972
Date	2016
Laws In Effect As Of Date	January 6, 2017
Positive Law	No
Disposition	repealed
Statutes at Large References	76 Stat. 1031 90 Stat. 1784
Public Law References	Public Law 87-834, Public Law 94-455

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