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Title 26
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Subtitle A Income Taxes
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Chapter 6 CONSOLIDATED RETURNS
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Subchapter B Related Rules
/ Part I IN GENERAL
Public Law 119-73 (01/23/2026)
Part I In General
Browse 0 units and 2 sections in Part I In General of Title 26.
Sections in Part I
§ 1551
Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
§ 1552
Earnings and profits
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Part II CERTAIN CONTROLLED CORPORATIONS