26 U.S.C. § 2011 : INTERNAL REVENUE CODE — ESTATE AND GIFT TAXES — ESTATE TAX — ESTATES OF CITIZENS OR RESIDENTS — CREDITS AGAINST TAX — Repealed

26 U.S.C. § 2011

Pub. L. 113-295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 374; Feb. 20, 1956, ch. 63, §3, 70 Stat. 24; Pub. L. 85-866, title I, §§65(a), 102(c)(1), Sept. 2, 1958, 72 Stat. 1657, 1674; Pub. L. 86-175, §3, Aug. 21, 1959, 73 Stat. 397; Pub. L. 94-455, title XIX, §§1902(a)(12)(B), 1906, title XX, §§2001(c)(1)(A), 2004(f)(3), Oct. 4, 1976, 90 Stat. 1806, 1834, 1849, 1872; Pub. L. 97-34, title IV, §422(e)(2), Aug. 13, 1981, 95 Stat. 316; Pub. L. 107-16, title V, §§531(a), June 7, 2001, 532, June 7, 2001, 115 Stat. 72, 73; Pub. L. 107-134, title I, §103(b)(1), Jan. 23, 2002, 115 Stat. 2431, related to credit for State death 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. 113-295 set out as an Effective Date of 2014 Amendment note under section 1 of this title.

State: The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.