Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1491 (2024) — [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978] Last amended: 2024-12-31 Source: official text