Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 595 (2024) — [§§595, 596. Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857] Last amended: 2024-12-31 Source: official text