2022 U.S. Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter C - Miscellaneous
Sec. 2202 - Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805

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Citation 26 U.S.C. § 2202 (2022)
Section Name [§2202. Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
Repeal Summary

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, Pub. L. 86–70, §22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86–624, §18(b), 74 Stat. 416, related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.


Editorial Notes STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF REPEAL

Repeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2012 of this title.

Publication Title United States Code, 2018 Edition, Supplement 4, 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Sec. 2202 - Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
Contains section 2202
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition repealed
Statutes at Large References 73 Stat. 146
74 Stat. 416
90 Stat. 1805
Public Law References Public Law 86-70, Public Law 86-624, Public Law 94-455
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