Current through Pub. L. 119-100Open in workspace
(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7487
Source: decipher.legal/usc/26/7487 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)