Current through Pub. L. 119-100Open in workspace
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 97–473, title II, § 202(b)(10), Jan. 14, 1983, 96 Stat. 2610.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4484
Source: decipher.legal/usc/26/4484 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)