United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle B. Estate and Gift Taxes |
Chapter 11. ESTATE TAX |
SubChapter A. Estates of Citizens or Residents |
Part IV. TAXABLE ESTATE |
§ 2052. Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976 , 90 Stat. 1848
Latest version.
Remova lDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.
Effective Date
Repeal applicable to estates of decedents dying after