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

§ 51A Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 51A

Source: decipher.legal/usc/26/51A · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)