§ 2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]

49 words·~1 min read·/usc/title-26/section-2521

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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 410, allowed a deduction, in the case of a citizen or resident, an exemption of $30,000, less amounts claimed and allowed for calendar year 1932 and calendar years intervening between that year and year for which tax is being computed.

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Cited by 6 sections

U.S. Code

§ 2010
Unified credit against estate tax
§ 2502
Rate of tax
§ 6018
Estate tax returns
§ 2505
Unified credit against gift tax
§ 2504
Taxable gifts for preceding calendar periods

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

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act Aug. 16, 1954, ch. 736
68A Stat. 410

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§ 2521

Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]

U.S.C.×5

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Actact Aug. 16, 1954, ch. 736

Stat.68A Stat. 410

Cites 2Cited by 6 across 2 sources