https://uscode.house.gov/view.xhtml?req=(title:26%20section:3508%20edition:prelim)

Posted by: Byron King on 5/04/21 (This information is only accurate as of 5/04/21. You must contact SCR for updates and changes to this information after 5/04/21 as laws and regulations may change over time. SCR 803-772-5206 or email info at screaltors.org)