Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1081 (2024) — [§§1081 to 1083. Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610] Last amended: 2024-12-31 Source: official text