
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: 26USC2521]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                          CHAPTER 12--GIFT TAX
 
                        Subchapter C--Deductions
 
[Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 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.
