Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter N - TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATESPart III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart G - EXPORT TRADE CORPORATIONS
Section 972 - Repealed

26 U.S.C. § 972

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Current through P.L. 118-64 (published on www.congress.gov on 05/24/2024), except for [P. L. 118-63]
Section 972 - Repealed

26 U.S.C. § 972

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.

corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.