Internal Revenue Code:(Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849)

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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 C - Deductions

Statute

    (Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 2001(b)(3),
        Oct. 4, 1976, 90 Stat. 1849)

Miscellaneous

      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.
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