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

§ 4491 to 4494 Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4491 to 4494

Source: decipher.legal/usc/26/4491 to 4494 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)