---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch5"
level: "chapter"
label: "Chapter 5"
heading: "Repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch5"
sections_count: 3
---

# Chapter 5 — Repealed

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Sections

- [§1492. Repealed.](/usc/26/1492.md)
- [§1493. Repealed.](/usc/26/1493.md)
- [§1494. Repealed.](/usc/26/1494.md)