U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 6— CONSOLIDATED RETURNS › Subchapter Subchapter B— Related Rules › Part PART I— IN GENERAL

26 U.S.C. § 1551

Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]

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[repealed]