United States Code Title 26 — Internal Revenue Code [§§ 5251, 5252. Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286] [§§ 5251, 5252. Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]