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

§ 405 Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 405

Source: decipher.legal/usc/26/405 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)