26 USC 2515A: Repealed. Pub. L. 97-34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
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26 USC 2515A: Repealed. Pub. L. 97-34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302 Text contains those laws in effect on November 2, 2025
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter B-Transfers
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[§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302 ]

Section, added Pub. L. 95–600, title VII, §702(k)(1)(A), Nov. 6, 1978, 92 Stat. 2932 , related to tenancies by the entirety in personal property.


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.