---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM/ptV"
level: "part"
label: "Part V"
heading: "Repealed"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schM-ptV"
sections_count: 1
---

# Part V — Repealed

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

## Sections

- [§§860H to 860L. Repealed.](/usc/26/860H...860L.md)