Internal Revenue Code of 1986

(29) Internal Revenue Code The term “Internal Revenue Code of 1986” means this title, and the term “Internal Revenue Code of 1939” means the Internal Revenue Code enacted February 10, 1939 , as amended.

Source

26 USC § 7701(a)(29)


Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.
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