Current through Pub. L. 119-100Open in workspace

§ 1018 Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1018

Source: decipher.legal/usc/26/1018 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)