Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1551 (2024) — [§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098] Last amended: 2024-12-31 Source: official text