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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 6—CONSOLIDATED RETU...
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Subchapter B—Related Rules ...
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PART II—CERTAIN CONTROLLED CORPORATIONS (§§ 156...
PART II—CERTAIN CONTROLLED CORPORATIONS (§§ 1561 – 1564)
§ 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 Repealed.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 Repealed.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]