--- type: "LegalText" title: "26 U.S.C. § 9500" description: "Short title" jurisdiction: "us" corpus: "united_states_code" kind: "code_section" title_number: 26 title_name: "INTERNAL REVENUE CODE" chapter_number: "" chapter_name: "" section: "9500" citation: "26 U.S.C. § 9500" 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/s9500" source_file: "data/legal/raw/us/code/title-26/usc26.xml" source_hash: "09fb3fc2305123aeb57b618cceb30d37a51fcc489e41758a507770e5f80ad77e" raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4" text_hash: "fa9d361d03946c92450863e1cd52e3295b495b625dc77130daf8817a70192636" retrieved_at: "2026-07-04" confidence: "official" tags: ["legal", "us-code"] --- # 26 U.S.C. § 9500 - Short title ## Text This subtitle may be cited as the “Trust Fund Code of 1981”. (Added Pub. L. 97–119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1636.)