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

§ 1400 to 1400C Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1400 to 1400C

Source: decipher.legal/usc/26/1400 to 1400C · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)