FEDERAL · 26 U.S.C. · Chapter 12

Repealed.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

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 12 — GIFT TAX·Subch. C
Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 2521 (Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

United States v. Hemme
476 U.S. 558 (Supreme Court, 1986)
86 case citations
Pabst v. Commissioner of Taxes
388 A.2d 1181 (Supreme Court of Vermont, 1978)
13 case citations
E. Roy Albright v. United States
308 F.2d 739 (Fifth Circuit, 1962)
7 case citations
Cox v. United States
286 F. Supp. 761 (W.D. Louisiana, 1968)
2 case citations

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.