26 U.S.C. § 405

Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848

“Notwithstanding—

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.”