Title 26 — Internal Revenue Code
Part I · Chapter 6 — Consolidated Returns
[§ 1551. Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 371; Pub. L. 85–866, title II, § 205(a), , 72 Stat. 1680; Pub. L. 88–272, title II, § 235(b), , 78 Stat. 125; Pub. L. 94–12, title III, § 304(b), , 89 Stat. 45; Pub. L. 94–455, title XIX, §§ 1901(a)(158), 1906(b)(13)(A), , 90 Stat. 1790, 1834; Pub. L. 95–600, title III, § 301(b)(18)(A), (B), , 92 Stat. 2823; Pub. L. 97–34, title II, § 232(b)(2), , 95 Stat. 250; Pub. L. 99–514, title XVIII, § 1899A(36), , 100 Stat. 2960; Pub. L. 113–295, div. A, title II, § 221(a)(94), , 128 Stat. 4051, related to disallowance of the benefits of the graduated corporate rates and accumulated earnings credit. Repeal was executed to this section, which is in part I of subchapter B of chapter 6, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 115–97, which repealed section 1551 in part I of subchapter B of chapter 5.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after , see section 13001(c)(1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title.