26Title 26The US tax code, read & explained

26 U.S.C. § 5182

§ 5182. Cross references

23 words · amended 4 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1958 by the Technical Amendments Act of 1958. Last changed March 23, 2018 by the Consolidated Appropriations Act, 2018.

Every change, newest first (5)
  1. March 23, 2018Consolidated Appropriations Act, 2018
  2. August 10, 2005Public Law 109-59
  3. April 2, 1980Public Law 96-223
  4. July 26, 1979Public Law 96-39
  5. September 2, 1958Technical Amendments Act of 1958 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.