U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 6—Consolidated Returns / Subchapter B—Related RulesTitle 26PartPart I—in GeneralContents[§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]§ 1552. Earnings and profits