26 USC Subtitle A, CHAPTER 6, Subchapter B, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 6, Subchapter B, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related RulesPART I-IN GENERAL
Jump To: Amendments

PART I-IN GENERAL

Sec.
1551.
Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit.
1552.
Earnings and profits.

        

Amendments

1978- Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823 , in item 1551 substituted "the benefits of the graduated corporate rates" for "surtax exemption".

1964- Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127 , inserted table of parts, and heading for part I.