26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2604

Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051

Ch. 13 — TAX ON GENERATION-SKIPPING TRANSFERS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 13
Statutory Text

26 U.S.C. § 2604 — Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051

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B - Estate and Gift Taxes CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS Subchapter A - Tax Imposed Sec. 2604 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 From the U.S. Government Publishing Office, www.gpo.gov

[§2604. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]

Section, added Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2718; amended Pub. L. 107–16, title V, §532(c)(10), June 7, 2001, 115 Stat. 75, related to credit for certain State generation-skipping transfer taxes.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.

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26 U.S.C. § 2604
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The statutory text of 26 U.S.C. § 2604 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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