Public Law 119-102 (07/12/2026)
Part II Certain Controlled Corporations
Browse 0 units and 4 sections in Part II Certain Controlled Corporations of Title 26.
Sections in Part II
§ 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Repealed.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]
§ 1563
Definitions and special rules
§ 1564
Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]