26-U.S.C.-2052

[§2052 – Repealed. Pub. L. 94-455, Title Xx, §2001(A)(4), Oct. 4, 1976, 90 Stat. 1848]

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2052

Details

• Reference: Section 2052
• Legend: [§2052 – Repealed. Pub. L. 94-455, Title Xx, §2001(A)(4), Oct. 4, 1976, 90 Stat. 1848]
• USCode Year: 2013

Provision Content

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2032 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2032, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

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