Current through Pub. L. 119-100Open in workspace
§ 59B Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 59B
Source: decipher.legal/usc/26/59B · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)