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

§ 5676 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5676

Source: decipher.legal/usc/26/5676 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)