Limitations on certain multiple tax benefits in the case of certain controlled corporations.
Definitions and special rules.
1990—Pub. L. 101–508, title XI, § 11801(b)(12),Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1564 “Transitional rules in the case of certain controlled corporations”.
1969—Pub. L. 91–172, title IV, § 401(a)(3), (b)(2)(E),Dec. 30, 1969, 83 Stat. 600, 602, substituted “Sec.
1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations.” for “Sec.
1561. Surtax exemptions in case of certain controlled corporations.”, and struck out item 1562, effective with respect to taxable years beginning after Dec. 31, 1974, and added item 1564.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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