26 USC § 2664 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
---
identifier: "/us/usc/t26/s2664"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2664 - Repealed.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: "2664"
section_name: "Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
chapter_number: 13
chapter_name: "TAX ON GENERATION-SKIPPING TRANSFERS"
subchapter_number: "G"
subchapter_name: "Administration"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2664. Repealed.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 generation-skipping transfers 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 .