2011 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
Subchapter C - Miscellaneous (§§ 2201 - 2210)
Section 2210 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter C - Miscellaneous Sec. 2210 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| Contains | section 2210 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 98 Stat. 892 100 Stat. 2879 103 Stat. 2353 115 Stat. 69 124 Stat. 3300 |
| Public Law References | Public Law 98-369, Public Law 99-514, Public Law 101-239, Public Law 107-16, Public Law 111-312 |
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Section, added Pub. L. 107–16, title V, §501(a), June 7, 2001, 115 Stat. 69, related to termination of applicability of chapter to estates of decedents dying after Dec. 31, 2009.
Termination of RepealFor termination of repeal of section by section 304 of Pub. L. 111–312, see Effective and Termination Dates of Repeal note below.
Termination of SectionFor termination of section by section 901 of Pub. L. 107–16, see Effective and Termination Dates note below.
Prior ProvisionsA prior section 2210, added Pub. L. 98–369, div. A, title V, §544(a), July 18, 1984, 98 Stat. 892; amended Pub. L. 99–514, title XVIII, §§1854(d)(1)(A), (2)–(6), 1899A(37), Oct. 22, 1986, 100 Stat. 2879, 2880, 2960, related to liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative, prior to repeal by Pub. L. 101–239, title VII, §7304(b)(1), (3), Dec. 19, 1989, 103 Stat. 2353, applicable to estates of decedents dying after July 12, 1989.
Effective and Termination Dates of RepealRepeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
Section 901 of Pub. L. 107–16 applicable to repeal by section 301(a) of Pub. L. 111–312, see section 304 of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
Effective and Termination DatesPub. L. 107–16, title V, §501(d), June 7, 2001, 115 Stat. 69, provided that: “The amendments made by this section [enacting this section and section 2664 of this title] shall apply to the estates of decedents dying, and generation-skipping transfers, after December 31, 2009.”
Section inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if it had never been enacted, see section 901 of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.
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