Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
About This Law
/us/usc/t26/s2515A
Title
26 — Internal Revenue Code
Chapter
STB/CH12
Release
119-84
Release Date
2026-04-17
Section Text
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Section, added Pub. L. 95–600, title VII, § 702(k)(1)(A), Nov. 6, 1978, 92 Stat. 2932, related to tenancies by the entirety in personal property.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.
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