U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From… / Part III—Income from Sources Without the…Title 26SubpartSubpart G—Export Trade CorporationsContents§ 970. Reduction of subpart F income of export trade corporations§ 971. Definitions[§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]