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

§ 5276 Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5276

Source: decipher.legal/usc/26/5276 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)