26 USC 2515A: Repealed. Pub. L. 97-34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter B-Transfers
Jump To: Miscellaneous
[§2515A. Repealed.
Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of