Internal Revenue Code:(Sec. 2515A. Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302)

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle B - Estate and Gift Taxes
       CHAPTER 12 - GIFT TAX
        Subchapter B - Transfers

Statute

    (Sec. 2515A. Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B),
        Aug. 13, 1981, 95 Stat. 302)

Miscellaneous

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