act Aug. 16, 1954, ch. 73668A Stat. 371Pub. L. 85–866, title II, § 205(a)72 Stat. 1680Pub. L. 88–272, title II, § 235(b)78 Stat. 125Pub. L. 94–12, title III, § 304(b)89 Stat. 45Pub. L. 94–455, title XIX90 Stat. 1790Pub. L. 95–600, title III, § 301(b)(18)(A)92 Stat. 2823Pub. L. 97–34, title II, § 232(b)(2)95 Stat. 250Pub. L. 99–514, title XVIII, § 1899A(36)100 Stat. 2960Pub. L. 113–295, div. A, title II, § 221(a)(94)128 Stat. 4051Pub. L. 115–97Section, , ; , , ; , , ; , , ; , §§ 1901(a)(158), 1906(b)(13)(A), , , 1834; , (B), , ; , , ; , , ; , , , 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of subchapter B of chapter 6, to reflect the probable intent of Congress, notwithstanding directory language of , which repealed section 1551 in part I of subchapter B of chapter 5.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 13001(c)(1) of Pub. L. 115–97section 11 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .