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

§ 81 Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 81

Source: decipher.legal/usc/26/81 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)