26 U.S.C. § 2515AChapter 12

[§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.

Last amended: December 31, 2024

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