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

§ 177 Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 177

Source: decipher.legal/usc/26/177 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)