Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4001 (2024) — [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

Last amended: 2024-12-31

Source: official text