Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 6659 (2024) — [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399] Last amended: 2024-12-31 Source: official text