CHAPTER 6— CONSOLIDATED RETURNS›Subchapter B— Related Rules›PART I— IN GENERAL
§ 1551. Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat.…
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Get a plain-English answer with a citation back to this text.
Ask AI about this code