Certain Controlled Corporations

Certain Controlled Corporations

In Legislation

Certain Controlled Corporations in the U.S. Code: Title 26, Subtitle A, Chapter 6, Subchapter B, Part II

The current, permanent, in-force federal laws regulating certain controlled corporations are compiled in the United States Code under Title 26, Subtitle A, Chapter 6, Subchapter B, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including certain controlled corporations) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Consolidated Returns of the US Code, including certain controlled corporations) by chapter and subchapter.