United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle B. Estate and Gift Taxes |
Chapter 12. GIFT TAX |
SubChapter B. Transfers |
§ 2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981 , 95 Stat. 302
Latest version.
Remova lDescription
Section, added Pub. L. 95–600, title VII, § 702(k)(1)(A),
Effective Date
Repeal applicable to gifts made after