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► 26 U.S.C. § 972 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 972
Repealed. Pub. L. 94-455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-371F4D
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart G - Export Trade Corporations Sec. 972 - Repealed.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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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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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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 972
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Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
Federation ID
OM-USC26-SEC-371F4D
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Internal Revenue Code — 26 U.S.C. § 972