Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 5689 (2024) — [§5689. Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822] Last amended: 2024-12-31 Source: official text