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2020 US Code
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Sec. 2521 - Repealed.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
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| 26 U.S.C. § 2521 (2020) |
| [§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 Repealed.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. |
| United States Code, 2018 Edition, Supplement 2, 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- INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2521 - Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 |
| section 2521 |
| 2020 |
| January 13, 2021 |
| No |
| repealed |
| 90 Stat. 1849 |
| Public Law 94-455 |
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