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<span class="plainlinksneverexpand">{{#switch:{{{1}}}| 26 = [[Internal Revenue Code|26 U.S.C.]]|[[Title {{{1}}} of the United States Code|{{{1}}} U.S.C.]]}}&nbsp;[https://www.law.cornell.edu/uscode/text/{{Trim|{{{1}}}}}/{{Trim|{{{2}}}}} §&nbsp;{{Trim|{{{2}}}}}]</span>: ''{{Trim|{{{3}}}}}''<noinclude>
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