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26 U.S.C. 2515A: Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B) , Aug. 13, 1981 , 95 Stat. 302Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 12-GIFT TAX
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B) , Aug. 13, 1981 , 95 Stat. 302

Section, added Pub. L. 95–600, title VII, § 702(k)(1)(A), Nov. 6, 1978, 92 Stat. 2932, related to tenancies by the entirety in personal property.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.