---
kind: "section"
citation: "26 U.S.C. § 1000"
title: "26"
title_heading: "Internal Revenue Code"
number: "1000"
heading: "Reserved"
status: "reserved"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1000"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter N — Tax Based on Income From Sources Within or Without the United States"
  - "Part V — International Boycott Determinations"
---

# [§1000. Reserved — reserved]