Title 26 — Internal Revenue Code
Chapter 12 — Gift Tax
[§ 2517. Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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 and amended Pub. L. 85–866, title I, §§ 23(f), 68(a), , 72 Stat. 1623, 1659; Pub. L. 87–792, § 7(j), , 76 Stat. 830; , Pub. L. 89–365, § 2(b), 80 Stat. 33; , Pub. L. 91–172, title I, § 101(j)(24), 83 Stat. 528; Pub. L. 94–455, title XX, § 2009(c) (4), (5), , 90 Stat. 1895, 1896; Pub. L. 97–34, title III, § 311(d)(2), , 95 Stat. 280; Pub. L. 98–369, div. A, title IV, § 491(d)(35), , 98 Stat. 851, related to the transfers of certain annuities under qualified plans.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to transfers after , 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.