---
type: "LegalText"
title: "26 U.S.C. § 2515A"
description: "Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "12"
chapter_name: "GIFT TAX"
section: "2515A"
citation: "26 U.S.C. § 2515A"
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/s2515A"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "fbed550223997655aee6e465e913cf20f9a9e7bcb3a9fbb4908918217983ac83"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "8a79ce682bac050b94916ee734d269ce5ad30fc78b2cff71efcfb145cd6cb155"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 2515A - Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]

## Notes

Section, added Pub. L. 95–600, title VII, § 702(k)(1)(A), Nov. 6, 1978, 92 Stat. 2932, related to tenancies by the entirety in personal property.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.