---
kind: "section"
citation: "26 U.S.C. § 2052"
title: "26"
title_heading: "Internal Revenue Code"
number: "2052"
heading: "Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2052"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part IV — Taxable Estate"
---

# [§2052. Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 389, provided for an exemption of $60,000 to be deducted from gross estate in determining value of taxable estate.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2001 of this title.