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

§ 182 Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 182

Source: decipher.legal/usc/26/182 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)