Legacy Citation Support
26 U.S.C. § 3661
This citation is not available as a current section page in the published edition on this site, but the citation remains a meaningful historical or legacy reference.
Use the current title page and nearby sections below to continue browsing Title 26. When old citations remain in crawlers, briefs, or legacy links, this page preserves the citation locally instead of sending users to a dead end.
Nearby current sections
- § 36 — First-time homebuyer credit
- § 361 — Nonrecognition of gain or loss to corporations; treatment of distributions
- § 362 — Basis to corporations
- § 363 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
- § 367 — Foreign corporations
- § 368 — Definitions relating to corporate reorganizations
- § 36A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
- § 36B — Refundable credit for coverage under a qualified health plan