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

§ 5251, 5252 Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5251, 5252

Source: decipher.legal/usc/26/5251, 5252 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)