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

§ 270 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 270

Source: decipher.legal/usc/26/270 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)