§ 1561.
Limitation on accumulated earnings credit in the case of certain controlled corporations
(Added [Pub. L. 88–272, title II, § 235(a)], Feb. 26, 1964, [78 Stat. 116]; amended [Pub. L. 91–172, title IV, § 401(a)(1)], Dec. 30, 1969, [83 Stat. 599]; [Pub. L. 94–12, title III], §§ 303(c)(1), 304(b), Mar. 29, 1975, [89 Stat. 44], 45; [Pub. L. 94–164, § 4(d)(1)], Dec. 23, 1975, [89 Stat. 974]; [Pub. L. 94–455, title IX, § 901(c)(1)], title XIX, §§ 1901(b)(1)(J)(v), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1607], 1791, 1834; [Pub. L. 95–600, title III, § 301(b)(19)], title VII, § 703(j)(7), Nov. 6, 1978, [92 Stat. 2823], 2941; [Pub. L. 97–34, title II, § 232(b)(3)], Aug. 13, 1981, [95 Stat. 250]; [Pub. L. 97–248, title II, § 259(b)], (c), Sept. 3, 1982, [96 Stat. 539]; [Pub. L. 98–369, div. A, title I, § 66(b)], title II, § 211(b)(21), July 18, 1984, [98 Stat. 585], 756; [Pub. L. 99–499, title V, § 516(b)(3)], Oct. 17, 1986, [100 Stat. 1771]; [Pub. L. 99–514, title VII, § 701(e)(2)], Oct. 22, 1986, [100 Stat. 2342]; [Pub. L. 100–647, title II, § 2004](l), Nov. 10, 1988, [102 Stat. 3606]; [Pub. L. 104–188, title I, § 1703(f)], Aug. 20, 1996, [110 Stat. 1876]; [Pub. L. 113–295, div. A, title II, § 221(a)(12)(H)], Dec. 19, 2014, [128 Stat. 4038]; [Pub. L. 115–97, title I], §§ 12001(b)(16), 13001(b)(6)(A), Dec. 22, 2017, [131 Stat. 2094], 2098.)