[§ 972. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(120)](/us/pl/94/455/tXIX/s1901/a/120), Oct. 4, 1976, [90 Stat. 1784](/us/stat/90/1784)]

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
Reform history JSON API
[§ 972. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]

Section, Pub. L. 87–834, § 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.

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