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

§ 1071 Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1071

Source: decipher.legal/usc/26/1071 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)