26 USC § 2052 - Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
---
identifier: "/us/usc/t26/s2052"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2052 - Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2052"
section_name: "Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "IV"
part_name: "TAXABLE ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2052. Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
Section, , , 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 , see , set out as an Effective Date of 1976 Amendment note under .