§972 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
Statute Text — 26 U.S.C. §972
[§ 972. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784] 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.972-1 Consolidation of group of export trade corporations
- Treas. Reg. §Treas. Reg. §1.972-1(a) The net amount determined under paragraph (c)(2)(i)(b) of § 1.
- Treas. Reg. §Treas. Reg. §1.972-1(b) The total of the net amounts determined under paragraph (c)(2)(i) (b) of § 1.
- Treas. Reg. §Treas. Reg. §1.972-1(c) §1.972-1(c)
- Treas. Reg. §Treas. Reg. §1.972-1(i) §1.972-1(i)
0 Citing Cases
No citing cases found in the corpus.