---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch6/schB/ptI"
level: "part"
label: "Part I"
heading: "In General"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch6-schB-ptI"
sections_count: 2
---

# Part I — In General

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 6 — Consolidated Returns › Subchapter B — Related Rules

## Sections

- [§1551. Repealed.](/usc/26/1551.md)
- [§1552. Earnings and profits](/usc/26/1552.md)