2020 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 12 - Gift Tax
Subchapter B - Transfers
Sec. 2517 - Repealed. Pub. L. 99-514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868

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Citation 26 U.S.C. § 2517 (2020)
Section Name [§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
Repeal Summary

Section, added and amended Pub. L. 85–866, title I, §§23(f), 68(a), Sept. 2, 1958, 72 Stat. 1623, 1659; Pub. L. 87–792, §7(j), Oct. 10, 1962, 76 Stat. 830; Mar. 8, 1966, Pub. L. 89–365, §2(b), 80 Stat. 33; Dec. 30, 1969, Pub. L. 91–172, title I, §101(j)(24), 83 Stat. 528; Pub. L. 94–455, title XX, §2009(c) (4), (5), Oct. 4, 1976, 90 Stat. 1895, 1896; Pub. L. 97–34, title III, §311(d)(2), Aug. 13, 1981, 95 Stat. 280; Pub. L. 98–369, div. A, title IV, §491(d)(35), July 18, 1984, 98 Stat. 851, related to the transfers of certain annuities under qualified plans.

Editorial Notes EFFECTIVE DATE OF REPEAL

Repeal applicable to transfers after Oct. 22, 1986, see section 1852(e)(2)(E) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 406 of this title.

Publication Title United States Code, 2018 Edition, Supplement 2, 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 B - Transfers
Sec. 2517 - Repealed. Pub. L. 99-514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
Contains section 2517
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition repealed
Statutes at Large References 72 Stat. 1623
76 Stat. 830
80 Stat. 33
83 Stat. 528
90 Stat. 1895
95 Stat. 280
98 Stat. 851
100 Stat. 2868
Public Law References Public Law 85-866, Public Law 87-792, Public Law 89-365, Public Law 91-172, Public Law 94-455, Public Law 97-34, Public Law 98-369, Public Law 99-514
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