26 USC Subtitle A, CHAPTER 6, Subchapter B, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related RulesPART II-CERTAIN CONTROLLED CORPORATIONS

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PART II-CERTAIN CONTROLLED CORPORATIONS

Sec.

1561.

Limitation on accumulated earnings credit in the case of certain controlled corporations.

[1562.

Repealed.]

1563.

Definitions and special rules.

[1564.

Repealed.]

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §13001(b)(6)(B), Dec. 22, 2017, 131 Stat. 2098 , which directed amendment of the table of sections for part II of subchapter B of chapter 5 by substituting "Limitation on accumulated earnings credit in the case of certain controlled corporations" for "Limitations on certain multiple tax benefits in the case of certain controlled corporations" in item 1561, was executed to the table of sections for part II of subchapter B of this chapter to reflect the probable intent of Congress.

1990- Pub. L. 101–508, title XI, §11801(b)(12), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item 1564 "Transitional rules in the case of certain controlled corporations".

1969- Pub. L. 91–172, title IV, §401(a)(3), (b)(2)(E), Dec. 30, 1969, 83 Stat. 600 , 602, substituted "Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations." for "Sec. 1561. Surtax exemptions in case of certain controlled corporations.", and struck out item 1562, effective with respect to taxable years beginning after Dec. 31, 1974, and added item 1564.

1964- Pub. L. 88–272, title II, §235(a), Feb. 26, 1964, 78 Stat. 116 , added designation of part II, and items 1561 to 1563.