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

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 Repealed.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

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

Export this section

▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.