Public Law 119-73 (01/23/2026)

26 U.S.C. § 2052

Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]

act Aug. 16, 1954, ch. 73668A Stat. 389Section, , , provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

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