Section text and notes
Pub. L. 87–834, § 12(a)76 Stat. 1031 Section, , , , related to the consolidation of a group of export trade corporations for treatment as a single controlled foreign corporation for tax purposes.
Public Law 119-102 (07/12/2026)
26 U.S.C. § 972
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]