26 USC § 2515A - Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
---
identifier: "/us/usc/t26/s2515A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2515A - Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2515A"
section_name: "Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]"
chapter_number: 12
chapter_name: "GIFT TAX"
subchapter_number: "B"
subchapter_name: "Transfers"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
Section, added , , , related to tenancies by the entirety in personal property.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to gifts made after , see , set out as an Effective Date of 1981 Amendment note under .