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

26 U.S.C. § 5691 (2024) — [§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]

Last amended: 2024-12-31

Source: official text