Internal Revenue Code:(Sec. 2052. Repealed. Pub. L. 94-455, title XX, Sec. 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848)

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Contents


Location in Internal Revenue Code


     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

Statute

    (Sec. 2052. Repealed. Pub. L. 94-455, title XX, Sec. 2001(a)(4),
        Oct. 4, 1976, 90 Stat. 1848)

Miscellaneous

      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 OF REPEAL
      Repeal applicable to estates of decedents dying after Dec. 31,
    1976, see section 2001(d)(1) of Pub. L. 94-455, set out as an
    Effective Date of 1976 Amendment note under section 2001 of this
    title.
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