- Title 1 General Provisions
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U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000) > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901—989) > Subpart G—Export Trade Corporations (§§ 970—972) > [§ 972. Repealed.]
[§ 972. Repealed.]
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.