{"identifier":"/us/usc/t26/s1561","versions":[{"content_hash":"aea76ad98921ad23cddcd44bc3f18fe507db84ab16ab1e1eb7c6e189f56b5762","first_seen":{"label":"113-21","currency_date":"2013-07-18","congress":113,"law_num":21,"excluded_laws":[],"update_num":null,"seq":0,"is_partial":false,"caveat":null,"titles_affected":["05","16","18","22","33","36","50"],"ingested_titles":[]},"releases":["113-21","113-31"],"num":"§ 1561.","heading":"Limitations on certain multiple tax benefits in the case of certain controlled corporations","status":null},{"content_hash":"1075e9dd91e1309b9e1f37c4ce3bd3cba1efd30dc1ba1a442d788573a16bb544","first_seen":{"label":"113-86not79","currency_date":"2014-03-06","congress":113,"law_num":86,"excluded_laws":[79],"update_num":null,"seq":13,"is_partial":true,"caveat":"Current through Public Law 113-86 (03/06/2014), except 113-79.","titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","19","20","21","22","23","25","26","28","30","31","33","40","41","42","43","44","46","48","49","50","51"],"ingested_titles":[]},"releases":["113-86not79","113-88","113-99","113-121","113-163not159","113-163","113-185","113-185u1","113-201","113-271not235","113-296not287not291not295"],"num":"§ 1561.","heading":"Limitations on certain multiple tax benefits in the case of certain controlled corporations","status":null},{"content_hash":"d6773eb299aa34452a998071406696f080f399316f7a985a45e35642e57fd6b5","first_seen":{"label":"113-296not287not291","currency_date":"2014-12-19","congress":113,"law_num":296,"excluded_laws":[287,291],"update_num":null,"seq":38,"is_partial":true,"caveat":"Current through Public Law 113-296 (12/19/2014), except 113-287, 113-291.","titles_affected":["05","11","12","26","29","31","42"],"ingested_titles":[]},"releases":["113-296not287not291","113-296","114-11","114-19"],"num":"§ 1561.","heading":"Limitations on certain multiple tax benefits in the case of certain controlled corporations","status":null},{"content_hash":"6b0a92c9f4544436cef01958afbf917d20822976f89cec57f2c38007fb8906b5","first_seen":{"label":"114-22","currency_date":"2015-05-29","congress":114,"law_num":22,"excluded_laws":[],"update_num":null,"seq":45,"is_partial":false,"caveat":null,"titles_affected":["06","16","18","22","23","26","28","29","31","39","42","49"],"ingested_titles":[]},"releases":["114-22","114-30","114-49","114-58","114-73","114-86","114-86u1","114-93not92","114-100not94not95","114-114not95not113","114-115not95"],"num":"§ 1561.","heading":"Limitations on certain multiple tax benefits in the case of certain controlled corporations","status":null},{"content_hash":"5e81e0563b40a9577bd7efe72051405ae49ca32d8272a01fa8ae37833b733588","first_seen":{"label":"114-115","currency_date":"2015-12-28","congress":114,"law_num":115,"excluded_laws":[],"update_num":null,"seq":62,"is_partial":false,"caveat":null,"titles_affected":["02","07","08","10","15","20","21","23","25","26","29","31","40","42","47","49","50"],"ingested_titles":[]},"releases":["114-115","114-139","114-141","114-189","114-195","114-243","114-244u1","114-314not255","114-321","114-329","115-35","115-46u1","115-60","115-64"],"num":"§ 1561.","heading":"Limitations on certain multiple tax benefits in the case of certain controlled corporations","status":null},{"content_hash":"6ea7503511581453f2aac19ef6fb745d584921b07436cee7388080c623b9b2d6","first_seen":{"label":"115-117not91not96","currency_date":"2018-01-12","congress":115,"law_num":117,"excluded_laws":[91,96],"update_num":null,"seq":124,"is_partial":true,"caveat":"Current through Public Law 115-117 (01/12/2018), except 115-91, 115-96.","titles_affected":["16","26","42","43"],"ingested_titles":[]},"releases":["115-117not91not96","115-117","115-122","115-129"],"num":"§ 1561.","heading":"Limitation on accumulated earnings credit in the case of certain controlled corporations","status":null},{"content_hash":"78fc75d99e597b25e91dd60887a2b1dcd53f9e7425b6a00f75eeea91a561533f","first_seen":{"label":"115-171","currency_date":"2018-05-09","congress":115,"law_num":171,"excluded_laws":[],"update_num":null,"seq":135,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","18","19","20","21","22","23","26","28","29","30","31","33","34","36","38","40","41","42","43","47","48","49","50","51","54"],"ingested_titles":[]},"releases":["115-171","115-243not232","115-253not232","115-269not254","115-324not254not282","115-384not282not334","115-419not334","116-10"],"num":"§ 1561.","heading":"Limitation on accumulated earnings credit in the case of certain controlled corporations","status":null},{"content_hash":"967dea4b44f0b528741c24f844cbb71f17b09e3cdbfb4770a43f932a2911f5a5","first_seen":{"label":"116-29","currency_date":"2019-07-05","congress":116,"law_num":29,"excluded_laws":[],"update_num":null,"seq":177,"is_partial":false,"caveat":null,"titles_affected":["02","06","07","15","16","19","21","26","34","38","42","43","48","49","50"],"ingested_titles":[]},"releases":["116-29","116-33","116-59","116-72","116-91","116-108not92not94","116-108not92","116-108","116-130not113","116-138not113","116-139","116-142","116-147","116-163","116-344not283","117-24","117-44"],"num":"§ 1561.","heading":"Limitation on accumulated earnings credit in the case of certain controlled corporations","status":null},{"content_hash":"7c52bfc1c9572b1f5d7828bc4c5ebd41b4a3c62dcce95e778ea8837c1d83cac4","first_seen":{"label":"117-52","currency_date":"2021-10-31","congress":117,"law_num":52,"excluded_laws":[],"update_num":null,"seq":247,"is_partial":false,"caveat":null,"titles_affected":["23","26"],"ingested_titles":[]},"releases":["117-52","117-80","117-114","117-174not169","117-174","117-327not263","118-3not328","118-3","118-16","118-34not31","118-41","118-47","118-62","118-64","118-150","118-209not159","118-271not159","118-274not159","119-31","119-36","119-43","119-68not60","119-83"],"num":"§ 1561.","heading":"Limitation on accumulated earnings credit in the case of certain controlled corporations","status":null}]}