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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
[§ 2515a. Repealed. Pub. L. 97–34, Title IV, § 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302]
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.
Repeal 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.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "[§ 2515a. Repealed. Pub. L. 97– 34, Title IV, § 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302]," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 15, 2025, http://www.originalsources.com/Document.aspx?DocID=5LNZSLWVC3R2E77.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "[§ 2515a. Repealed. Pub. L. 97– 34, Title IV, § 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302]." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 15 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=5LNZSLWVC3R2E77.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '[§ 2515a. Repealed. Pub. L. 97– 34, Title IV, § 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302]' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 15 March 2025, from http://www.originalsources.com/Document.aspx?DocID=5LNZSLWVC3R2E77.
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