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2022 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 6 - Consolidated Returns
Subchapter B - Related Rules
Part I - In General
Sec. 1551 - Repealed. Pub. L. 115-97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098

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Citation 26 U.S.C. § 1551 (2022)
Section Name [§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
Repeal Summary

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 371; Pub. L. 85–866, title II, §205(a), Sept. 2, 1958, 72 Stat. 1680; Pub. L. 88–272, title II, §235(b), Feb. 26, 1964, 78 Stat. 125; Pub. L. 94–12, title III, §304(b), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94–455, title XIX, §§1901(a)(158), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1790, 1834; Pub. L. 95–600, title III, §301(b)(18)(A), (B), Nov. 6, 1978, 92 Stat. 2823; Pub. L. 97–34, title II, §232(b)(2), Aug. 13, 1981, 95 Stat. 250; Pub. L. 99–514, title XVIII, §1899A(36), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 113–295, div. A, title II, §221(a)(94), Dec. 19, 2014, 128 Stat. 4051, related to disallowance of the benefits of the graduated corporate rates and accumulated earnings credit. Repeal was executed to this section, which is in part I of subchapter B of chapter 6, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 115–97, which repealed section 1551 in part I of subchapter B of chapter 5.
Editorial Notes STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF REPEAL

Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title.
Publication Title United States Code, 2018 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 6 - CONSOLIDATED RETURNS
Subchapter B - Related Rules
PART I - IN GENERAL
Sec. 1551 - Repealed. Pub. L. 115-97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
Contains section 1551
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition repealed
Statutes at Large References 72 Stat. 1680
78 Stat. 125
89 Stat. 45
90 Stat. 1790
92 Stat. 2823
95 Stat. 250
100 Stat. 2960
128 Stat. 4051
131 Stat. 2098
Public Law References Public Law 85-866, Public Law 88-272, Public Law 94-12, Public Law 94-455, Public Law 95-600, Public Law 97-34, Public Law 99-514, Public Law 113-295, Public Law 115-97
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