CHAPTER 6— CONSOLIDATED RETURNS›Subchapter B— Related Rules›PART II— CERTAIN CONTROLLED CORPORATIONS
§ 1562. Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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