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

§ 522 Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 522

Source: decipher.legal/usc/26/522 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)