FEDERAL · 26 U.S.C. · Chapter 12

Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849

26 U.S.C. § 2521
Title26Internal Revenue Code
Chapter12 — GIFT TAX
SubchapterC
Current throughPub. L. 119-99

This text of 26 U.S.C. § 2521 (Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849) 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. § 2521.

Text

Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849

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476 U.S. 558 (Supreme Court, 1986)
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388 A.2d 1181 (Supreme Court of Vermont, 1978)
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308 F.2d 739 (Fifth Circuit, 1962)
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286 F. Supp. 761 (W.D. Louisiana, 1968)
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Editorial Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 410, allowed a deduction, in the case of a citizen or resident, an exemption of $30,000, less amounts claimed and allowed for calendar year 1932 and calendar years intervening between that year and year for which tax is being computed.

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26 U.S.C. § 2521, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2521.