Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1451 (2024) — [§1451. Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844] Last amended: 2024-12-31 Source: official text