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

§ 809 Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 809

Source: decipher.legal/usc/26/809 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)