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

§ 188 Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 188

Source: decipher.legal/usc/26/188 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)