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

26 U.S.C. § 418 (2024) — [§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787]

Last amended: 2024-12-31

Source: official text