26 USC Subtitle A, CHAPTER 6, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related Rules
Subchapter B-Related Rules
Part
Sec.1
I.
In general
1551
II.
Certain controlled corporations
1561