Current through Pub. L. 119-100Open in workspace
§ 7326 Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7326
Source: decipher.legal/usc/26/7326 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)