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

26 U.S.C. § 6361 (2024) — [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI, §11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]

Last amended:

Source: official text