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

§ 386 Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 386

Source: decipher.legal/usc/26/386 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)