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

§ 1551 Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1551

Source: decipher.legal/usc/26/1551 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)