Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 7235 (2024) — [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816] Last amended: 2024-12-31 Source: official text