Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 3451 (2024) — [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369] Last amended: 2024-12-31 Source: official text