U.S. Code
»
Title 26
» Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 6— CONSOLIDATED RETURNS › Subchapter Subchapter B— Related Rules › Part PART II— CERTAIN CONTROLLED CORPORATIONS
26 U.S.C. § 1562
Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]