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

§ 1491, 1492 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1491, 1492

Source: decipher.legal/usc/26/1491, 1492 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)