Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 4220 (2024) — [§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282] Last amended: 2024-12-31 Source: official text