§ 1551. Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
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/usc/title-26/section-1551A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 371; Pub. L. 85–866, title II, § 205(a), Sept. 2, 1958, 72 Stat. 1680; Pub. L. 88–272, title II, § 235(b), Feb. 26, 1964, 78 Stat. 125; Pub. L. 94–12, title III, § 304(b), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94–455, title XIX, §§ 1901(a)(158), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1790, 1834; Pub. L. 95–600, title III, § 301(b)(18)(A), (B), Nov. 6, 1978, 92 Stat. 2823; Pub. L. 97–34, title II, § 232(b)(2), Aug. 13, 1981, 95 Stat. 250;
Pub. L. 99–514, title XVIII, § 1899A(36), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 113–295, div. A, title II, § 221(a)(94), Dec. 19, 2014, 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 L. 115–97, which repealed section 1551 in part I of subchapter B of chapter 5.
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Cited by 10 sections · top 9
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statutes-at-large
- Public Law 88–272
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
17 references not yet in our index
- 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
- 90 Stat. 1790
- Pub. L. 95–600, title III, § 301(b)(18)(A)
- 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
- 128 Stat. 4051
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§ 1551
Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
Stat.×6
Pub. L.×2
U.S.C.×2
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 371
Pub. L.Pub. L. 85–866, title II, § 205(a)
Stat.72 Stat. 1680
Pub. L.Pub. L. 88–272, title II, § 235(b)
Cites 20 · showing 8Cited by 10 across 3 sources