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

§ 6312 Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6312

Source: decipher.legal/usc/26/6312 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)