Part I – In General

In General

Pathway

Title 26 > Subtitle A > Chapter 6 > Subchapter B > Part I

Details

• Reference: Part I
• Legend: In General
• USCode Year: 2013

Provision Content

Amendments

1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted the benefits of the graduated corporate rates for surtax exemption.

1964—Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.

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 I/Section 1551 – Disallowance of The Benefits of The Graduated Corporate Rates and Accumulated Earnings Credit
• Title 26/Subtitle A/Chapter 6/Subchapter B/Part I/Section 1552 – Earnings and Profits