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

§ 621 Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 621

Source: decipher.legal/usc/26/621 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)