Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 198A (2024) — [§198A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042] Last amended: 2024-12-31 Source: official text