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26 U.S.C. 972: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120) , Oct. 4, 1976 , 90 Stat. 1784Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§972. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120) , Oct. 4, 1976 , 90 Stat. 1784

Section, Pub. L. 87–834, § 12(a), Oct. 16, 1962, 76 Stat. 1031, related to the consolidation of a group of export trade corporations for treatment as a single controlled foreign corporation for tax purposes.