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

26 U.S.C. § 4495 (2024) — [§§4495 to 4498. Repealed. Pub. L. 105–34, title XIV, §1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]

Last amended: 2024-12-31

Source: official text