26 USC § 2604 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
---
identifier: "/us/usc/t26/s2604"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2604 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2604"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]"
chapter_number: 13
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
subchapter_number: "A"
subchapter_name: "Tax Imposed"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2604. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
Section, added , , ; amended , , , related to credit for certain State generation-skipping transfer taxes.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .