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2018 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter A - Estates of Citizens or Residents
Part IV - Taxable Estate
Sec. 2052 - Repealed. Pub. L. 94-455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
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26 U.S.C. § 2052 (2018) |
[§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848] |
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate. |
EFFECTIVE DATE OF REPEAL
Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title. |
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2052 - Repealed. Pub. L. 94-455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 |
section 2052 |
2018 |
January 14, 2019 |
No |
repealed |
90 Stat. 1848 |
Public Law 94-455 |
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