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2021 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 6 - Consolidated Returns
Subchapter B - Related Rules
Part I - In General
Front Matter
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EDITORIAL NOTES
AMENDMENTS
2017—Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098, which directed amendment of the table of sections for part I of subchapter B of chapter 5 by striking out item 1551 "Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit", was executed to the table of sections for part I of subchapter B of this chapter to reflect the probable intent of Congress. 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. |
| United States Code, 2018 Edition, Supplement 3, 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 I - IN GENERAL - Front Matter |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 78 Stat. 127 92 Stat. 2823 131 Stat. 2098 |
| Public Law 88-272, Public Law 95-600, Public Law 115-97 |
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