26 U.S.C. § 114: [Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 1—NORMAL TAXES AND SURTAXES
Collected 2026-09-10T05:58:25Z. Source file · JSON
Collected 2026-09-10T05:58:25Z. Source file · JSON