---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schX"
level: "subchapter"
label: "Subchapter X"
heading: "Repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schX"
sections_count: 1
---

# Subchapter X — Repealed

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Sections

- [§1400E...1400J. Repealed.](/usc/26/1400E...1400J.md)