---
type: "LegalText"
title: "26 U.S.C. § 425"
description: "Renumbered § 424]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "425"
citation: "26 U.S.C. § 425"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s425"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "069844bf56d600c7ac18f5d04ec7fdae00f77c6269633010f9912ae545f22e98"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "01ba4719c80b6fe911b091a7c05124b64eeece964e09c058ef8f9805daca546b"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 425 - Renumbered § 424]