26 USC 1564: Repealed. Pub. L. 101-508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521
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26 USC 1564: Repealed. Pub. L. 101-508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521 Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter B-Related RulesPART II-CERTAIN CONTROLLED CORPORATIONS
Jump To: MiscellaneousSavings Provision

[§1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521 ]

Section, added Pub. L. 91–172, title IV, §401(b)(1), Dec. 30, 1969, 83 Stat. 600 ; amended Pub. L. 94–455, title XIX, §§1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791 , 1797, 1834, related to transitional rules in the case of certain controlled corporations.


Statutory Notes and Related Subsidiaries

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.