FEDERAL · 26 U.S.C. · Chapter 12

Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302

26 U.S.C. § 2515A
Title26Internal Revenue Code
Chapter12 — GIFT TAX
SubchapterB
Current throughPub. L. 119-99

This text of 26 U.S.C. § 2515A (Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 2515A.

Text

Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302

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Related

§ 403
26 U.S.C. § 403

Editorial Notes

Section, added Pub. L. 95–600, title VII, §702(k)(1)(A), Nov. 6, 1978, 92 Stat. 2932, related to tenancies by the entirety in personal property.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal
Repeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.

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Bluebook (online)
26 U.S.C. § 2515A, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2515A.