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

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Repealed.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]

Pub. L. 99–514, title XIV, § 1431(a)100 Stat. 2718Pub. L. 107–16, title V, § 532(c)(10)115 Stat. 75Section, added , , ; amended , , , related to credit for certain State generation-skipping transfer taxes.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .