26 U.S.C. § 972 : US Code - Section 972: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]

Search 26 U.S.C. § 972 : US Code - Section 972: Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]

Section, Pub. L. 87-834, Sec. 12(a), Oct. 16, 1962, 76 Stat.
1031, related to the consolidation of a group of export trade
corporations for treatment as a single controlled foreign
corporation for tax purposes.