{"identifier":"/us/usc/t26/s2011","title_num":"26","num":"[§ 2011.","heading":"Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]","status":"repealed","guid":"id4c584c04-4155-11e7-9a9e-fed3d9a745cd","source_credit":null,"seq_in_title":908,"parent_identifier":"/us/usc/t26/stB/ch11/schA/ptII","ancestors":[{"identifier":"/us/usc/t26","level":"title","num":"Title 26—","heading":"INTERNAL REVENUE CODE","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB","level":"subtitle","num":"Subtitle B—","heading":"Estate and Gift Taxes","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11","level":"chapter","num":"CHAPTER 11—","heading":"ESTATE TAX","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11/schA","level":"subchapter","num":"Subchapter A—","heading":"Estates of Citizens or Residents","status":null,"is_section":false},{"identifier":"/us/usc/t26/stB/ch11/schA/ptII","level":"part","num":"PART II—","heading":"CREDITS AGAINST TAX","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" status=\"repealed\" style=\"-uslm-lc:I80\" id=\"idd6882c1b-ec38-11e5-b392-8d08e13c1552\" identifier=\"/us/usc/t26/s2011\"><num value=\"2011\">[§ 2011.</num><heading> Repealed. <ref href=\"/us/pl/113/295/dA/tII\">Pub. L. 113–295, div. A, title II</ref>, § 221(a)(95)(A)(i), <date date=\"2014-12-19\">Dec. 19, 2014</date>, <ref href=\"/us/stat/128/4051\">128 Stat. 4051</ref>]</heading><notes type=\"uscNote\" id=\"idd6882c1c-ec38-11e5-b392-8d08e13c1552\">\n<note topic=\"removalDescription\" id=\"idd6882c1d-ec38-11e5-b392-8d08e13c1552\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section, <ref href=\"/us/act/1954-08-16/ch736\">act Aug. 16, 1954, ch. 736</ref>, <ref href=\"/us/stat/68A/374\">68A Stat. 374</ref>; <ref href=\"/us/act/1956-02-20/ch63\">Feb. 20, 1956, ch. 63</ref>, § 3, <ref href=\"/us/stat/70/24\">70 Stat. 24</ref>; <ref href=\"/us/pl/85/866/tI\">Pub. L. 85–866, title I</ref>, §§ 65(a), 102(c)(1), <date date=\"1958-09-02\">Sept. 2, 1958</date>, <ref href=\"/us/stat/72/1657\">72 Stat. 1657</ref>, 1674; <ref href=\"/us/pl/86/175\">Pub. L. 86–175</ref>, § 3, <date date=\"1959-08-21\">Aug. 21, 1959</date>, <ref href=\"/us/stat/73/397\">73 Stat. 397</ref>; <ref href=\"/us/pl/94/455/tXIX\">Pub. L. 94–455, title XIX</ref>, §§ 1902(a)(12)(B), 1906(b)(13)(A), title XX, §§ 2001(c)(1)(A), 2004(f)(3), <date date=\"1976-10-04\">Oct. 4, 1976</date>, <ref href=\"/us/stat/90/1806\">90 Stat. 1806</ref>, 1834, 1849, 1872; <ref href=\"/us/pl/97/34/tIV\">Pub. L. 97–34, title IV</ref>, § 422(e)(2), <date date=\"1981-08-13\">Aug. 13, 1981</date>, <ref href=\"/us/stat/95/316\">95 Stat. 316</ref>; <ref href=\"/us/pl/107/16/tV\">Pub. L. 107–16, title V</ref>, §§ 531(a), 532(a), <date date=\"2001-06-07\">June 7, 2001</date>, <ref href=\"/us/stat/115/72\">115 Stat. 72</ref>, 73; <ref href=\"/us/pl/107/134/tI\">Pub. L. 107–134, title I</ref>, § 103(b)(1), <date date=\"2002-01-23\">Jan. 23, 2002</date>, <ref href=\"/us/stat/115/2431\">115 Stat. 2431</ref>, related to credit for State death taxes.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDate\" id=\"idd6882c1e-ec38-11e5-b392-8d08e13c1552\"><heading class=\"centered smallCaps\">Effective Date of Repeal</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Repeal effective <date date=\"2014-12-19\">Dec. 19, 2014</date>, subject to a savings provision, see <ref href=\"/us/pl/113/295/s221/b\">section 221(b) of Pub. L. 113–295</ref>, set out as an Effective Date of 2014 Amendment note under <ref href=\"/us/usc/t26/s1\">section 1 of this title</ref>.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"115-35","currency_date":"2017-05-17","congress":115,"law_num":35,"excluded_laws":[],"update_num":null,"seq":99,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","15","16","19","20","21","22","23","26","28","30","31","33","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"served_from":{"label":"115-35","currency_date":"2017-05-17","congress":115,"law_num":35,"excluded_laws":[],"update_num":null,"seq":99,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","15","16","19","20","21","22","23","26","28","30","31","33","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"content_first_seen":{"label":"114-115","currency_date":"2015-12-28","congress":114,"law_num":115,"excluded_laws":[],"update_num":null,"seq":62,"is_partial":false,"caveat":null,"titles_affected":["02","07","08","10","15","20","21","23","25","26","29","31","40","42","47","49","50"],"ingested_titles":[]},"is_exact":true,"note":null}