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 Repealed.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 Repealed.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.