26 U.S.C. § 4491 to 4494: [Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 36—CERTAIN OTHER EXCISE TAXES
Collected 2026-09-10T05:58:25Z. Source file · JSON