Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 551 (2024) — [§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506] Last amended: 2024-12-31 Source: official text