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

§ 425 Renumbered § 424]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 425

Source: decipher.legal/usc/26/425 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)