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Internal Revenue Code · 26 U.S.C.

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 Repealed.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

Repealed Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 972

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
Repealed
Cross-references
cites 0; cited by 0 Code sections and 2 other regulations
Regulations
1 issued under this section

Repealed.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

Regulations under this section

Treasury regulations (26 CFR) issued under § 972

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited in 2 regulations not issued under it

Where it sits in the Code

  1. Subtitle A Income Taxes
  2. Chapter 1 NORMAL TAXES AND SURTAXES
  3. Subchapter N Tax Based on Income From Sources Within or Without the United States
  4. Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES
  5. Subpart G Export Trade Corporations

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.