26 USC Subtitle A, CHAPTER 6, Subchapter B, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related RulesPART I-IN GENERAL

Jump To: MiscellaneousAmendments

PART I-IN GENERAL

Sec.

[1551.

Repealed.]

1552.

Earnings and profits.

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.