Chapter 6: CONSOLIDATED RETURNS
Subchapter B: Related Rules
- Part I: IN GENERAL
- [Section 1551: Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
- Section 1552: Earnings and profits
- Part II: CERTAIN CONTROLLED CORPORATIONS
- Section 1561: Limitation on accumulated earnings credit in the case of certain controlled corporations
- [Section 1562: Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- Section 1563: Definitions and special rules
- [Section 1564: Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]