United States Code Title 26 — Internal Revenue Code [§ 5315. Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820] [§ 5315. Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]