United States Code, 2012 edition : containing the general and permanent laws of the United States enacted through the 112th Congress : (ending January 2, 2013, the last law of which was signed on January 15, 2013) / prepared and published under authority of Title 2, U. S. Code, Section 285b, by the Office of the Law Revision Counsel of the House of Representatives. Vol. 18 : Title 26 — Internal revenue code §§ 1—436