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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.
[§ 2521. Repealed. Pub. L. 94–455, Title XX, § 2001(B)(3), Oct. 4, 1976, 90 Stat. 1849]
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.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "[§ 2521. Repealed. Pub. L. 94– 455, Title XX, § 2001(B)(3), Oct. 4, 1976, 90 Stat. 1849]," 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 June 3, 2023, http://www.originalsources.com/Document.aspx?DocID=LJQ37WM1GEDW66T.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "[§ 2521. Repealed. Pub. L. 94– 455, Title XX, § 2001(B)(3), Oct. 4, 1976, 90 Stat. 1849]." 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. 3 Jun. 2023. http://www.originalsources.com/Document.aspx?DocID=LJQ37WM1GEDW66T.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '[§ 2521. Repealed. Pub. L. 94– 455, Title XX, § 2001(B)(3), Oct. 4, 1976, 90 Stat. 1849]' 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 3 June 2023, from http://www.originalsources.com/Document.aspx?DocID=LJQ37WM1GEDW66T.
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