26 U.S.C. · Internal Revenue Code
26 U.S.C. § 972

Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 972 — Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart G - Export Trade Corporations Sec. 972 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784 From the U.S. Government Publishing Office, www.gpo.gov

[§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]

Section, Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1031, related to the consolidation of a group of export trade corporations for treatment as a single controlled foreign corporation for tax purposes.

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The statutory text of 26 U.S.C. § 972 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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