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

§ 89 Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 89

Source: decipher.legal/usc/26/89 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)