U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2052 - Repealed. Pub. L. 94-455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 From the U.S. Government Publishing Office, www.gpo.gov [§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate. Statutory Notes and Related Subsidiaries Effective Date of Repeal Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title.
26 U.S.C. § 2052
[§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
Edition 2024