US Code · Through Public Law 119-103 (09/02/2026)26 U.S.C. § 422A: [Renumbered § 422]Copy citationCopy textCopy linkRead at publisher ↗ Where this section sits in the codeTitle 26—INTERNAL REVENUE CODECHAPTER 1—NORMAL TAXES AND SURTAXESCollected 2026-09-10T05:58:25Z. Source file · JSON← Previous sectionNext section →Browse this collection