[§ 2052. Repealed. [Pub. L. 94–455, title XX, § 2001(a)(4)](/us/pl/94/455/tXX/s2001/a/4), Oct. 4, 1976, [90 Stat. 1848](/us/stat/90/1848)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 2052. Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title.

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