26 USC 2521: Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle B / CHAPTER 12 / Subchapter C / § 2521   Next >>
 
26 USC 2521: Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 Text contains those laws in effect on November 22, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter C-Deductions

[§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 Repealed.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.