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

§ 1056 Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1056

Source: decipher.legal/usc/26/1056 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)