Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 120 (2024) — [§120. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039] Last amended: 2024-12-31 Source: official text