26 U.S. Code Part I - IN GENERAL

Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit. 1552. Earnings and profits.

1978—Pub. L. 95–600, title III, § 301(b)(18)(C),Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted “the benefits of the graduated corporate rates” for “surtax exemption”.
1964—Pub. L. 88–272, title II, § 235(c)(4),Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.


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