U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 6—CONSOLIDATED RETURNS (§§ 1501—1564) > Subchapter B—Related Rules (§§ 1551—1564) > PART II—CERTAIN CONTROLLED CORPORATIONS (§§ 1561—1564) > [§ 1562. Repealed.]

[§ 1562. Repealed.]

Section, added Pub. L. 88–272, title II, § 235(a), Feb. 26, 1964, 78 Stat. 117, amended Pub. L. 91–172, title IV, § 401(b)(2)(A), Dec. 30, 1969, 83 Stat. 602, set limits on the privilege of groups to elect multiple surtax exemptions.