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republic-os/legal/us/code/title-26/chapter-13/section-2604.md
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
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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LegalText 26 U.S.C. § 2604 Repealed. Pub. L. 113295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051] us united_states_code code_section 26 INTERNAL REVENUE CODE 13 TAX ON GENERATION-SKIPPING TRANSFERS 2604 26 U.S.C. § 2604 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/s2604 data/legal/raw/us/code/title-26/usc26.xml 5e129f076e93795f0fc422bb511a4a6a479b1e1e5f01949cd5672754cb74bd13 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 4dec16ecf87d28beb94fedaaee6d155040693aa57793df793d39dddbb1a6e3d4 2026-07-04 official
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26 U.S.C. § 2604 - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]

Notes

Section, added Pub. L. 99514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718; amended Pub. L. 10716, title V, § 532(c)(10), June 7, 2001, 115 Stat. 75, related to credit for certain State generation-skipping transfer taxes.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.