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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 6. CONSOLIDATED RETURNS |
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SubChapter B. Related Rules |
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Part I. IN GENERAL |
| § 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit |
| § 1552. Earnings and profits |
Amendments
1978—Pub. L. 95–600, title III, § 301(b)(18)(C),
1964—Pub. L. 88–272, title II, § 235(c)(4),