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26 U.S.C. § 1532
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Nearby current sections
- § 1505 — Cross references
- § 151 — Allowance of deductions for personal exemptions
- § 152 — Dependent defined
- § 153 — Cross references
- § 1551 — Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
- § 1552 — Earnings and profits
- § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]