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

§ 191 Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 191

Source: decipher.legal/usc/26/191 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)