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U.S. Code Title 26
Subtitle A
Chapter 6
Subchapter B
Part II
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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[Section 1562: Repealed.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[Section 1564: Repealed.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]