26 USC 2517: Repealed. Pub. L. 99-514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
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26 USC 2517: Repealed. Pub. L. 99-514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868 Text contains those laws in effect on May 7, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter B-Transfers
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[§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868 ]

Section, added and amended Pub. L. 85–866, title I, §§23(f), 68(a), Sept. 2, 1958, 72 Stat. 1623 , 1659; Pub. L. 87–792, §7(j), Oct. 10, 1962, 76 Stat. 830 ; Mar. 8, 1966, Pub. L. 89–365, §2(b), 80 Stat. 33 ; Dec. 30, 1969, Pub. L. 91–172, title I, §101(j)(24), 83 Stat. 528 ; Pub. L. 94–455, title XX, §2009(c) (4), (5), Oct. 4, 1976, 90 Stat. 1895 , 1896; Pub. L. 97–34, title III, §311(d)(2), Aug. 13, 1981, 95 Stat. 280 ; Pub. L. 98–369, div. A, title IV, §491(d)(35), July 18, 1984, 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 Oct. 22, 1986, 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.