
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2517]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                          CHAPTER 12--GIFT TAX
 
                         Subchapter B--Transfers
 
[Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, 
        Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
        
    Section, added and amended Pub. L. 85-866, title I, Secs. 23(f), 
68(a), Sept. 2, 1958, 72 Stat. 1623, 1659; Pub. L. 87-792, Sec. 7(j), 
Oct. 10, 1962, 76 Stat. 830; Mar. 8, 1966, Pub. L. 89-365, Sec. 2(b), 80 
Stat. 33; Dec. 30, 1969, Pub. L. 91-172, title I, Sec. 101(j)(24), 83 
Stat. 528; Pub. L. 94-455, title XX, Sec. 2009(c) (4), (5), Oct. 4, 
1976, 90 Stat. 1895, 1896; Pub. L. 97-34, title III, Sec. 311(d)(2), 
Aug. 13, 1981, 95 Stat. 280; Pub. L. 98-369, div. A, title IV, 
Sec. 491(d)(35), July 18, 1984, 98 Stat. 851, related to the transfers 
of certain annuities under qualified plans.


                        Effective Date of Repeal

    Repeal applicable to transfers after Oct. 22, 1986, see section 
1852(e)(2)(E) of Pub. L. 99-514, set out as an Effective Date of 1986 
Amendment note under section 406 of this title.
