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

§ 1246, 1247 Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1246, 1247

Source: decipher.legal/usc/26/1246, 1247 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)