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

§ 1051 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1051

Source: decipher.legal/usc/26/1051 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)