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26 U.S.C. 2604: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i) , Dec. 19, 2014 , 128 Stat. 4051Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§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 Repealed.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.