Internal Revenue Code · 26 U.S.C.
§ 3323. Omitted
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 3323
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Omitted
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
Omitted
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
Nearby sections
- § 3321 Imposition of tax
- § 3322 Definitions
- § 3323 Omitted
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 98–76, title II, § 231(a), Aug. 12, 1983, 97 Stat. 427; amended Pub. L. 99–272, title XIII, § 13301(b), Apr. 7, 1986, 100 Stat. 326, contained definitions, prior to the general amendment of this chapter by Pub. L. 100–647, § 7106(a). See section 3322 of this title.