Part II – Certain Controlled Corporations
Certain Controlled Corporations
Pathway
Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part II
Details
- Reference: Part II
- Legend: Certain Controlled Corporations
- USCode Year: 2013
Provision Content
Amendments
1990—Pub. L. 101–508, title XI, §11801(b)(12), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1564 Transitional rules in the case of certain controlled corporations.
1969—Pub. L. 91–172, title IV, §401(a)(3), (b)(2)(E), Dec. 30, 1969, 83 Stat. 600, 602, substituted Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations. for Sec. 1561. Surtax exemptions in case of certain controlled corporations., and struck out item 1562, effective with respect to taxable years beginning after Dec. 31, 1974, and added item 1564.
1964—Pub. L. 88–272, title II, §235(a), Feb. 26, 1964, 78 Stat. 116, added designation of part II, and items 1561 to 1563.
U.S. Encyclopedia of Law Coverage
Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts in the Legal Encyclopedia: Income Taxes
In this entry about Chapter 4 – Taxes To Enforce Reporting On Certain Foreign Accounts, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle A/Chapter 6/Subchapter B/Part II/Section 1561 – Limitations On Certain Multiple Tax Benefits In The Case of Certain Controlled Corporations
- Title 26/Subtitle A/Chapter 6/Subchapter B/Part II/Section 1562 – [Repealed. Pub. L. 91-172, Title IV, §401(A)(2), Dec. 30, 1969, 83 Stat. 600]
- Title 26/Subtitle A/Chapter 6/Subchapter B/Part II/Section 1563 – Definitions and Special Rules
- Title 26/Subtitle A/Chapter 6/Subchapter B/Part II/Section 1564 – [Repealed. Pub. L. 101-508, Title XI, §11801(A)(38), Nov. 5, 1990, 104 Stat. 1388-521]
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