26 USC § 1551 - Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
---
identifier: "/us/usc/t26/s1551"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1551 - Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1551"
section_name: "Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]"
chapter_number: 6
chapter_name: "CONSOLIDATED RETURNS"
subchapter_number: "B"
subchapter_name: "Related Rules"
part_number: "I"
part_name: "IN GENERAL"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1551. Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
Section, , ; , , ; , , ; , , ; , §§ 1901(a)(158), 1906(b)(13)(A), , , 1834; , (B), , ; , , ; , , ; , , , related to disallowance of the benefits of the graduated corporate rates and accumulated earnings credit. Repeal was executed to this section, which is in part I of subchapter B of chapter 6, to reflect the probable intent of Congress, notwithstanding directory language of , which repealed section 1551 in part I of subchapter B of chapter 5.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .