26 USC 1561
§ 1561 - Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1561 - Limitation on accumulated earnings credit in the case of certain controlled corporations
- CHAPTER 6— CONSOLIDATED RETURNS › Subchapter B— Related Rules
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective and Termination Date of 1982 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1978 Amendment
- Effective Dates of 1976 Amendment
- Effective and Termination Dates of 1975 Amendment
- Effective Date of 1969 Amendment
- Effective Date
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
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