FEDERAL · 26 U.S.C. · Chapter 11

Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848

Current through Pub. L. 119-99
Title 26Internal Revenue Code·Ch. 11 — ESTATE TAX·Subch. A·Pt. IV
Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848

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26 U.S.C. § 2052 (Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Editorial Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal
Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title.