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

§ 280 Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 280

Source: decipher.legal/usc/26/280 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)