Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 1564 (2024) — [§1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521] Last amended: 2024-12-31 Source: official text