Title 26 — Internal Revenue Code
Chapter 12 — Gift Tax
[§ 2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 95–600, title VII, § 702(k)(1)(A), , 92 Stat. 2932, related to tenancies by the entirety in personal property.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to gifts made after , 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.