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Internal Revenue Code · 26 U.S.C.

§ 2604. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051

Repealed Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 2604

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Repealed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 1 Code section and 0 other regulations

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 1 Code section

Where it sits in the Code

  1. Subtitle B Estate and Gift Taxes
  2. Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS
  3. Subchapter A Tax Imposed

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.