Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 771 (2024) — [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625] Last amended: 2024-12-31 Source: official text