Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1002 (2024) — [§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799] Last amended: 2024-12-31 Source: official text