United States Code Title 26 — Internal Revenue Code [§§ 4495 to 4498. Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050] [§§ 4495 to 4498. Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]