CHAPTER 6 — Consolidated Returns
11 sections.
Subchapter A — Returns and Payment of Tax 5 sections
Subchapter B — Related Rules 6 sections
PART I — IN GENERAL 2 sections
PART II — CERTAIN CONTROLLED CORPORATIONS 4 sections
- § 1561. — Limitation on accumulated earnings credit in the case of certain controlled corporations
- [§ 1562. — Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- § 1563. — Definitions and special rules
- [§ 1564. — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]