There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 12 - GIFT TAX (§§ 2501 - 2524)
Subchapter C - Deductions (§§ 2521 - 2524)
Section 2521 - Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
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Metadata
| Publication Title | United States Code, 2012 Edition, 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- INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2521 - Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 |
| Contains | section 2521 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large Reference | 90 Stat. 1849 |
| Public Law Reference | Public Law 94-455 |
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Deductions - 26 U.S.C. § 2521 (2012)
[§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
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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