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26 U.S.C. 1551: Repealed. Pub. L. 115-97, title I, § 13001(b)(5)(A) , Dec. 22, 2017 , 131 Stat. 2098Text contains those laws in effect through Public Law 119-121 (October 9, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 6-CONSOLIDATED RETURNS
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§1551. Repealed. Pub. L. 115-97, title I, § 13001(b)(5)(A) , Dec. 22, 2017 , 131 Stat. 2098

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 371; Pub. L. 85-866, title II, § 205(a), Sept. 2, 1958, 72 Stat. 1680; Pub. L. 88-272, title II, § 235(b), Feb. 26, 1964, 78 Stat. 125; Pub. L. 94-12, title III, § 304(b), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94-455, title XIX, §§ 1901(a)(158), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1790, 1834; Pub. L. 95-600, title III, § 301(b)(18)(A), (B), Nov. 6, 1978, 92 Stat. 2823; Pub. L. 97-34, title II, § 232(b)(2), Aug. 13, 1981, 95 Stat. 250; Pub. L. 99-514, title XVIII, § 1899A(36), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 113-295, div. A, title II, § 221(a)(94), Dec. 19, 2014, 128 Stat. 4051, related to disallowance of the benefits of the graduated corporate rates and accumulated earnings credit. Repeal was executed to this section, which is in part I of subchapter B of chapter 6, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 115-97, which repealed section 1551 in part I of subchapter B of chapter 5.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115-97, set out as an Effective Date of 2017 Amendment note under section 11 of this title.