{"data":{"id":"us/26-u.s.c.-81","jurisdiction":"us","citation":"26 U.S.C. § 81","heading":"[Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]","body":"","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"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":false,"prev":"us/26-u.s.c.-80","next":"us/26-u.s.c.-82"},"notice":"GroundRules: Original legal text. Not legal advice."}