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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter G Corporations Used to Avoid Income Tax on Shareholders
/ Part III REPEALED]
Public Law 119-83 (04/13/2026)
Part III Repealed]
Browse 0 units and 1 sections in Part III Repealed] of Title 26.
Sections in Part III
§ 551 to 558
Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
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Part II PERSONAL HOLDING COMPANIES
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Part IV DEDUCTION FOR DIVIDENDS PAID