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republic-os/legal/us/code/title-26/chapter-12/section-2521.md
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Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 2521 Repealed. Pub. L. 94455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849] us united_states_code code_section 26 INTERNAL REVENUE CODE 12 GIFT TAX 2521 26 U.S.C. § 2521 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s2521 data/legal/raw/us/code/title-26/usc26.xml 841adc64ca0e3116ca2a3f7af9dfef8c28fe3d4217d4f4dcf5645f10a66a2e88 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 05e2fe827f833a98f57635ddbfb0b56011348b3193b0419079e839d391359cb7 2026-07-04 official
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26 U.S.C. § 2521 - Repealed. Pub. L. 94455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]

Notes

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.