---
type: "LegalText"
title: "26 U.S.C. § 2664"
description: "Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "13"
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
section: "2664"
citation: "26 U.S.C. § 2664"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s2664"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "06a131cba5f198e7203bae3394dbff0ca5e461d72a632a9474d16d289364507d"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "637d458e6b2294913d39e0af389bf8ebde3874fc1f16689f596d89996fa7881d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 2664 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

## Notes

Section, added Pub. L. 107–16, title V, § 501(b), June 7, 2001, 115 Stat. 69, related to termination of applicability of chapter to generation-skipping transfers after Dec. 31, 2009.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.