Nonpartisan civic infrastructure
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26 U.S.C.

U.S. CodeFederal
About This Law
pg_id_43905::119-84
Title
26 — Internal Revenue Code
Chapter
STA/CH1
Release
119-84
Release Date
2026-04-17

Section Text

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“Notwithstanding—“(A) subparagraph (D) of section 405(b)(1) of the Internal Revenue Code of 1954 (as in effect before its repeal by this section) [see above], and “(B) the terms of any bond described in subsection (b) of such section 405, such a bond may be redeemed at any time after the date of the enactment of this Act [July 18, 1984] in the same manner as if the individual redeeming the bond had attained age 59½.”

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