26 USC § 2517 - Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
---
identifier: "/us/usc/t26/s2517"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2517 - Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2517"
section_name: "Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]"
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status: "repealed"
---
# [§ 2517. Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
Section, added and amended , §§ 23(f), 68(a), , , 1659; , , ; , , ; , , ; (4), (5), , , 1896; , , ; , , , related to the transfers of certain annuities under qualified plans.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to transfers after , see , set out as an Effective Date of 1986 Amendment note under .