26 U.S.C. § 1551: [Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 6—CONSOLIDATED RETURNS
Collected 2026-09-10T05:58:25Z. Source file · JSON