Section text and notes
section 161 of this titleSection, R.S. § 5212, related to report of dividends and net earnings. See .
Public Law 119-102 (07/12/2026)
Repealed. Pub. L. 86–230, § 22(a), Sept. 8, 1959, 73 Stat. 466
section 161 of this titleSection, R.S. § 5212, related to report of dividends and net earnings. See .