Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1347 (2024) — [§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840] Last amended: 2024-12-31 Source: official text