Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 51A (2024) — [§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937] Last amended: 2024-12-31 Source: official text