26 U.S.C. § 1564
Section 1564 · Repealed. Pub. L. 101508, title XI, 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388521]
Applied in 2 court decisions — leading case United States v. Vogel Fertilizer Co. (1982)
Most recently applied in United States v. Vogel Fertilizer Co. (January 1982)
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.