
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2202]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
                       Subchapter C--Miscellaneous
 
[Sec. 2202. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, 
Pub. L. 86-70, Sec. 22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, 
Sec. 18(b), 74 Stat. 416, related to the presumption that missionaries 
duly commissioned and serving under boards of foreign missions are 
residents of the State or the District of Columbia wherein they resided 
at the time of their commission and departure for service.


                        Effective Date of Repeal

    Repeal applicable to estates of decedents dying after Oct. 4, 1976, 
see section 1902(c)(1) of Pub. L. 94-455, set out as an Effective Date 
of 1976 Amendment note under section 2011 of this title.
