26 U.S.C. § 1551
Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
[§ 1551. Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A) , Dec. 22, 2017 , 131 Stat. 2098 ]
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Cited by 3
- 26 CFR § 1.1551-1 — Disallowance of surtax exemption and accumulated earnings credit.
- 26 CFR § 1.831-1 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- 26 CFR § 1.831-3 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
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