Source: https://www.law.cornell.edu/uscode/text/26/2501
Timestamp: 2020-08-08 07:03:39
Document Index: 637078572

Matched Legal Cases: ['§ 2501', '§\u202f2501', '§\u202f43', '§\u202f4', '§\u202f109', '§\u202f102', '§\u202f14', '§\u202f1902', '§\u202f442', '§\u202f3031', '§\u202f11601', '§\u202f511', '§\u202f1602', '§\u202f804', '§\u202f408', '§\u202f408', '§\u202f442', '§\u202f1902', '§\u202f703', '§\u202f14', '§\u202f102', '§\u202f109', '§\u202f4', '§\u202f408']

26 U.S. Code § 2501 - Imposition of tax | U.S. Code | US Law | LII / Legal Information Institute
Section 2501. Imposition of tax
26 U.S. Code § 2501. Imposition of tax
(Aug. 16, 1954, ch. 736, 68A Stat. 403; Pub. L. 85–866, title I, §§ 43(b), 102(b), Sept. 2, 1958, 72 Stat. 1641, 1674; Pub. L. 86–779, § 4(d), Sept. 14, 1960, 74 Stat. 1000; Pub. L. 89–809, title I, § 109(a), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 91–614, title I, § 102(a)(1), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 93–625, § 14(a), Jan. 3, 1975, 88 Stat. 2121; Pub. L. 94–455, title XIX, §§ 1902(a)(10), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1805, 1834; Pub. L. 97–34, title IV, § 442(a)(1), Aug. 13, 1981, 95 Stat. 320; Pub. L. 100–647, title III, § 3031(a)(2), Nov. 10, 1988, 102 Stat. 3635; Pub. L. 101–508, title XI, § 11601(b)(2), Nov. 5, 1990, 104 Stat. 1388–490; Pub. L. 104–191, title V, § 511(e)(2), (f)(2)(B), Aug. 21, 1996, 110 Stat. 2098, 2100; Pub. L. 105–34, title XVI, § 1602(g)(5), Aug. 5, 1997, 111 Stat. 1095; Pub. L. 108–357, title VIII, § 804(d), Oct. 22, 2004, 118 Stat. 1571; Pub. L. 114–113, div. Q, title IV, § 408(a), Dec. 18, 2015, 129 Stat. 3120.)
Pub. L. 114–113, div. Q, title IV, § 408(b), Dec. 18, 2015, 129 Stat. 3121, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to gifts made after the date of the enactment of this Act [Dec. 18, 2015].”
Pub. L. 97–34, title IV, § 442(e), Aug. 13, 1981, 95 Stat. 323, provided that:
“The amendments made by this section [amending this section and sections 1015, 2502, 2503, 2504, 2505, 2512, 2513, 2522, 6019, 6075, and 6212 of this title] shall apply with respect to gifts made after December 31, 1981.”
Pub. L. 94–455, title XIX, § 1902(c)(2), Oct. 4, 1976, 90 Stat. 1806, as amended by Pub. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that:
“The amendments made by paragraphs (10), (11), and (12)(D) and (E) of subsection (a) [amending this section and sections 2522 and 2523 of this title] shall apply with respect to gifts made after December 31, 1976.”
Pub. L. 93–625, § 14(b), Jan. 3, 1975, 88 Stat. 2121, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to transfers made after May 7, 1974.”
Pub. L. 91–614, title I, § 102(e), Dec. 31, 1970, 84 Stat. 1842, provided that:
“The amendments made by this section [amending this section and sections 1015, 2012, 2502, 2503, 2504, 2512, 2513, 2515, 2521, 2522, 2523, 6019, 6075, 6212, 6214, 6324, 6501, and 6512 of this title and enacting provisions set out as a note under this section] shall apply with respect to gifts made after December 31, 1970.”
Pub. L. 89–809, title I, § 109(c), Nov. 13, 1966, 80 Stat. 1575, provided that:
“The amendments made by this section [amending this section and section 2511 of this title] shall apply with respect to the calendar year 1967 and all calendar years there­after.”
Pub. L. 86–779, § 4(e)(3), Sept. 14, 1960, 74 Stat. 1000, provided that:
“The amendments made by subsection (d) [amending this section] shall apply with respect to gifts made after the date of the enactment of this Act [Sept. 14, 1960].”
Pub. L. 114–113, div. Q, title IV, § 408(c), Dec. 18, 2015, 129 Stat. 3121, provided that:
“Nothing in the amendment made by subsection (a) [amending this section] shall be construed to create any inference with respect to whether any transfer of property (whether made before, on, or after the date of the enactment of this Act [Dec. 18, 2015]) to an organization described in paragraph (4), (5), or (6) of section 501(c) of the Internal Revenue Code of 1986 is a transfer of property by gift for purposes of chapter 12 of such Code.”