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

§ 215 Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 215

Source: decipher.legal/usc/26/215 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)