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

26 U.S.C. § 1400E (2024) — [§§1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]

Last amended: 2024-12-31

Source: official text