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

§ 218 Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 218

Source: decipher.legal/usc/26/218 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)