26 USC 2604: Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051
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26 USC 2604: Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 Text contains those laws in effect on July 21, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERSSubchapter A-Tax Imposed
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[§2604. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 ]

Section, added Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2718 ; amended Pub. L. 107–16, title V, §532(c)(10), June 7, 2001, 115 Stat. 75 , related to credit for certain State generation-skipping transfer taxes.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.