Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter N— Tax Based on Income From Sources Within or Without the United States · § 972

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 Repealed.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

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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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Public Law 94–455
To reform the tax laws of the United States

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Pub. L. 87–834, § 12(a)
76 Stat. 1031

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§ 972

Repealed.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

Stat.×1

Pub. L.Pub. L. 87–834, § 12(a)

Stat.76 Stat. 1031

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