Internal Revenue Code:(Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 12 - GIFT TAX
Subchapter B - Transfers
Statute
(Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, Sec.
1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868)
Miscellaneous
Section, added and amended Pub. L. 85-866, title I, Sec. 23(f),
68(a), Sept. 2, 1958, 72 Stat. 1623, 1659; Pub. L. 87-792, Sec.
7(j), Oct. 10, 1962, 76 Stat. 830; Mar. 8, 1966, Pub. L. 89-365,
Sec. 2(b), 80 Stat. 33; Dec. 30, 1969, Pub. L. 91-172, title I,
Sec. 101(j)(24), 83 Stat. 528; Pub. L. 94-455, title XX, Sec.
2009(c) (4), (5), Oct. 4, 1976, 90 Stat. 1895, 1896; Pub. L. 97-34,
title III, Sec. 311(d)(2), Aug. 13, 1981, 95 Stat. 280; Pub. L.
98-369, div. A, title IV, Sec. 491(d)(35), July 18, 1984, 98 Stat.
851, related to the transfers of certain annuities under qualified
plans.
EFFECTIVE DATE OF REPEAL
Repeal applicable to transfers after Oct. 22, 1986, see section
1852(e)(2)(E) of Pub. L. 99-514, set out as an Effective Date of
1986 Amendment note under section 406 of this title.


