FEDERAL · 26 U.S.C. · Chapter 12

Repealed.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

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 12 — GIFT TAX·Subch. B
Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302

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26 U.S.C. § 2515A (Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.