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

§ 114 Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 114

Source: decipher.legal/usc/26/114 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)