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26 U.S.C. 2202: Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8) , Oct. 4, 1976 , 90 Stat. 1805Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§2202. Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8) , Oct. 4, 1976 , 90 Stat. 1805

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86–624, § 18(b), 74 Stat. 416, related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2012 of this title.