Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 5521 (2024) — [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII, §807(a)(50), July 26, 1979, 93 Stat. 288] Last amended: 2024-12-31 Source: official text