Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 7237 (2024) — [§§7237, 7238. Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292] Last amended: 2024-12-31 Source: official text