26 U.S.C. § 425

Renumbered § 424]

Section text and notes

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Legal citation 26 U.S.C. § 425

Web citation

US Code, 26 U.S.C. § 425, https://uscode.ecfr.io/title/26/section/425. Public Law 119-102 (07/12/2026). Retrieved 2026-07-26 from https://uscode.ecfr.io/title/26/section/425