26 U.S.C. § 2604

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 2604 - Repealed

26 U.S.C. § 2604

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.

State

The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.