Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 2517 (2024) — [§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868] Last amended: 2024-12-31 Source: official text