26 USC 1551: Repealed. Pub. L. 115-97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
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26 USC 1551: Repealed. Pub. L. 115-97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098 Text contains those laws in effect on November 20, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related RulesPART I-IN GENERAL
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[§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098 ]

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 L. 115–97, which repealed section 1551 in part I of subchapter B of chapter 5.


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.