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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 6 - Consolidated Returns
Subchapter B - Related Rules
Part II - Certain Controlled Corporations
Front Matter
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AMENDMENTS
1990—Pub. L. 101–508, title XI, §11801(b)(12), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1564 "Transitional rules in the case of certain controlled corporations". 1969—Pub. L. 91–172, title IV, §401(a)(3), (b)(2)(E), Dec. 30, 1969, 83 Stat. 600, 602, substituted "Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations." for "Sec. 1561. Surtax exemptions in case of certain controlled corporations.", and struck out item 1562, effective with respect to taxable years beginning after Dec. 31, 1974, and added item 1564. 1964—Pub. L. 88–272, title II, §235(a), Feb. 26, 1964, 78 Stat. 116, added designation of part II, and items 1561 to 1563. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 6 - CONSOLIDATED RETURNS Subchapter B - Related Rules PART II - CERTAIN CONTROLLED CORPORATIONS - Front Matter |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 78 Stat. 116 83 Stat. 600 104 Stat. 1388-522 |
| Public Law 88-272, Public Law 91-172, Public Law 101-508 |
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