{"data":{"id":"us/26-u.s.c.-6431","jurisdiction":"us","citation":"26 U.S.C. § 6431","heading":"[Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]","body":"","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6430","next":"us/26-u.s.c.-6432"},"notice":"GroundRules: Original legal text. Not legal advice."}