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26 U.S.C. § 2521
26 u.s.c. · gift tax · title 26
26 U.S.C. § 2521
Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
Title 26 USC
● ACTIVE
Ch. 12
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2521 - Repealed. Pub. L. 94-455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 From the U.S. Government Publishing Office, www.gpo.gov
[§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 410, allowed a deduction, in the case of a citizen or resident, an exemption of $30,000, less amounts claimed and allowed for calendar year 1932 and calendar years intervening between that year and year for which tax is being computed.
Source: uscode.house.gov — public domain
Official Source ↗
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ROOT-LD ENTITY DATA
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Federation ID
OM-USC26-SEC-8227D3
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
311d739d3bc52308...
Source Verified
✓ TRUE
Semantic Edges
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The statutory text of 26 U.S.C. § 2521 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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NAVIGATE CORPUS
title 26 · internal revenue code
Chapter 12 — GIFT TAX
26 U.S.C. § 250126 U.S.C. § 250226 U.S.C. § 250326 U.S.C. § 250426 U.S.C. § 250526 U.S.C. § 251126 U.S.C. § 251226 U.S.C. § 251326 U.S.C. § 251426 U.S.C. § 251526 U.S.C. § 2515A26 U.S.C. § 251626 U.S.C. § 251726 U.S.C. § 251826 U.S.C. § 251926 U.S.C. § 252126 U.S.C. § 252226 U.S.C. § 252326 U.S.C. § 2524
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 2521
Status
● ACTIVE
Chapter
12 — GIFT TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-8227D3
Root-LD Spec
v1.0
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