Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 4491 (2024) — [§§4491 to 4494. Repealed. Pub. L. 97–248, title II, §280(c)(1), Sept. 3, 1982, 96 Stat. 564] Last amended: 2024-12-31 Source: official text