---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch6/schB/ptII"
level: "part"
label: "Part II"
heading: "Certain Controlled Corporations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch6-schB-ptII"
sections_count: 4
---

# Part II — Certain Controlled Corporations

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

## Sections

- [§1561. Limitation on accumulated earnings credit in the case of certain controlled corporations](/usc/26/1561.md)
- [§1562. Repealed.](/usc/26/1562.md)
- [§1563. Definitions and special rules](/usc/26/1563.md)
- [§1564. Repealed.](/usc/26/1564.md)