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26 USC § 2210 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] 

---
identifier: "/us/usc/t26/s2210"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2210 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2210"
section_name: "Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "C"
subchapter_name: "Miscellaneous"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 2210. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Section, added , , , related to termination of applicability of chapter to estates of decedents dying after .

A prior section 2210, added , , ; amended , §§ 1854(d)(1)(A), (2)–(6), 1899A(37), , , 2880, 2960, related to liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative, prior to repeal by , (3), , , applicable to estates of decedents dying after .

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal of section applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .