Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 1101 (2024) — [§§1101 to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

Last amended: 2024-12-31

Source: official text