US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 1251: [Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

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Collected 2026-09-10T05:58:25Z. Source file · JSON