26 USC 2202: Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805

26 USC 2202: Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805 Text contains those laws in effect on July 21, 2024

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter C-Miscellaneous

Jump To: Miscellaneous

[§2202. Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805 ]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401 ; June 25, 1959, Pub. L. 86–70, §22(a), 73 Stat. 146 ; July 12, 1960, Pub. L. 86–624, §18(b), 74 Stat. 416 , related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2012 of this title.