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26 USC § 972 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784] 

---
identifier: "/us/usc/t26/s972"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 972 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "972"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 972. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]

Section, , , , related to the consolidation of a group of export trade corporations for treatment as a single controlled foreign corporation for tax purposes.