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. § 1564

Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]

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[repealed]

Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: United States v. Vogel Fertilizer Co., 455 U.S. 16 (1982).
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United States v. Vogel Fertilizer Co., 455 U.S. 16 (1982). · cites it 4× “26 U. S. C. § 1564 . For 1973 and 1974 respondent utilized the multiple surtax exemption under 26 U.”
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