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

26 U.S.C. § 4061 (2024) — [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980]

Last amended: 2024-12-31

Source: official text