26 USC § 2521 - Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
---
identifier: "/us/usc/t26/s2521"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2521 - Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2521"
section_name: "Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]"
chapter_number: 12
chapter_name: "GIFT TAX"
subchapter_number: "C"
subchapter_name: "Deductions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
Section, , , allowed a deduction, in the case of a citizen or resident, an exemption of $30,000, less amounts claimed and allowed for calendar year 1932 and calendar years intervening between that year and year for which tax is being computed.