Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 391 (2024) — [§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773] Last amended: 2024-12-31 Source: official text