Browse Arkansas Code titles and sections
26 U.S.C. § 2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86–624, § 18(b), 74 Stat. 416, related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.
#### Effective Date of Repeal
Repeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 2012 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2012&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2202
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 6f09c4c6899025248e605f2c6224c1ed7d10f4b62fd37c23c3ab4c597932237e. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_b5de02c3795aa989e11f8555
Source file: Laws/federal/codes/united-states-code/title-26/section-2202-repealed-pub-l-94455-title-xix-1902-a-8-oct-4-1976-90-stat-1805--68adeb07aa.md
Pages: Not recorded – Not recorded
Passage SHA-256: 5c78d393d6ca78779f12efe1b5013fad4cf28245080c436782fc5b367bcc5a08
Source location: Title 26, Chapter 11, § 2202; chapter-011-estate-tax.md
Stored source content
### Statutory Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86–624, § 18(b), 74 Stat. 416, related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.
#### Effective Date of Repeal
Repeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 2012 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2012&num=0&edition=prelim).
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2).
**(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced—
(1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made;
(2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2012
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2628
TITLE 26—INTERNAL REVENUE CODE
[§ 2202
[amending this section and section 1034 of this title]
shall take effect on July 1, 1973.’’
[§ 2202. Repealed. Pub. L. 94–455, title XIX,
§ 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June
25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; July 12, 1960,
Pub. L. 86–624, § 18(b), 74 Stat. 416, related to the pre-
sumption that missionaries duly commissioned and
serving under boards of foreign missions are residents
of the State or the District of Columbia wherein they
resided at the time of their commission and departure
for service.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable to estates of decedents dying after
Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set
out as an Effective Date of 1976 Amendment note under
section 2012 of this title.
§ 2203. Definition of executor
The term ‘‘executor’’ wherever it is used in
this title in connection with the estate tax im-
posed by this chapter means the executor or ad-
ministrator of the decedent, or, if there is no ex-
ecutor or administrator appointed, qualified,
and acting within the United States, then any
person in actual or constructive possession of
any property of the decedent.
(Aug. 16, 1954, ch. 736, 68A Stat. 401.)
§ 2204. Discharge of fiduciary from personal li-
ability
(a) General rule
If the executor makes written application to
the Secretary for determination of the amount
of the tax and discharge from personal liability
therefor, the Secretary (as soon as possible, and
in any event within 9 months after the making
of such application, or, if the application is
made before the return is filed, then within 9
months after the return is filed,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2202
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.