Internal Revenue Code · 26 U.S.C.
§ 2202. Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2202
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
Regulations under this section
Treasury regulations (26 CFR) issued under § 2202
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
Nearby sections
- § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 Repealed
- § 2203 Definition of executor
- § 2204 Discharge of fiduciary from personal liability
- § 2205 Reimbursement out of estate
- § 2206 Liability of life insurance beneficiaries
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.