[§2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 2515A as a whole

• 26 U.S.C. § 2523(i)(3)

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  (3) the principles of sections 2515 and 2515A (as such sections were in effect before their repeal by the Economic Recovery Tax Act of 1981) shall apply, except that the provisions of such section 2515 providing for an election shall not apply.