FEDERAL · 26 U.S.C. · Chapter 6
Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600
26 U.S.C. § 1562
Title26 — Internal Revenue Code
Chapter6 — CONSOLIDATED RETURNS
SubchapterB
PartII
Current throughPub. L. 119-99
This text of 26 U.S.C. § 1562 (Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1562.
Text
Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600
Free access — add to your briefcase to read the full text and ask questions with AI
Related
United States v. Vogel Fertilizer Co.
455 U.S. 16 (Supreme Court, 1982)
United States v. Beaver Run Coal Co.
99 F.2d 610 (Third Circuit, 1938)
Exchange Nat. Bank of Tulsa v. Davy
13 F. Supp. 226 (N.D. Oklahoma, 1936)
United States v. Security-First Nat. Bank
30 F. Supp. 113 (S.D. California, 1939)
Filipowicz v. Rothensies
31 F. Supp. 716 (E.D. Pennsylvania, 1940)
Editorial Notes
Section, added Pub. L. 88–272, title II, §235(a), Feb. 26, 1964, 78 Stat. 117, amended Pub. L. 91–172, title IV, §401(b)(2)(A), Dec. 30, 1969, 83 Stat. 602, set limits on the privilege of groups to elect multiple surtax exemptions.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1974, see section 401(h)(1) of Pub. L. 91–172, set out as an Effective Date of 1969 Amendment note under section 1561 of this title.
Retroactive Termination of Elections
Pub. L. 91–172, title IV, §401(g), Dec. 30, 1969, 83 Stat. 604, authorized an affiliated group of corporations making a consolidated return for the taxable year which included Dec. 31, 1970, to terminate the election under section 1562 of this title with respect to any prior Dec. 31 which was included in a taxable year of any such corporations from which there was a net operating loss carryover to the 1970 consolidated return year and provided that the termination of such election was to be valid only if in accord with subsecs. (c)(1) and (e) of section 1562 of this title other than the requirement of making the termination prior to the expiration of the 3 year period specified in subsec. (e) of section 1562 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1974, see section 401(h)(1) of Pub. L. 91–172, set out as an Effective Date of 1969 Amendment note under section 1561 of this title.
Retroactive Termination of Elections
Pub. L. 91–172, title IV, §401(g), Dec. 30, 1969, 83 Stat. 604, authorized an affiliated group of corporations making a consolidated return for the taxable year which included Dec. 31, 1970, to terminate the election under section 1562 of this title with respect to any prior Dec. 31 which was included in a taxable year of any such corporations from which there was a net operating loss carryover to the 1970 consolidated return year and provided that the termination of such election was to be valid only if in accord with subsecs. (c)(1) and (e) of section 1562 of this title other than the requirement of making the termination prior to the expiration of the 3 year period specified in subsec. (e) of section 1562 of this title.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 1562, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1562.