26 USC 1562 - Repealed. Pub. L. 91172, title IV, 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
Section, added Pub. L. 88–272, title II, § 235(a), Feb. 26, 1964, 78 Stat. 117, amended Pub. L. 91–172, title IV, § 401(b)(2)(A), Dec. 30, 1969, 83 Stat. 602, set limits on the privilege of groups to elect multiple surtax exemptions.