---
kind: "section"
citation: "26 U.S.C. § 2521"
title: "26"
title_heading: "Internal Revenue Code"
number: "2521"
heading: "Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2521"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 12 — Gift Tax"
  - "Subchapter C — Deductions"
---

# [§2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 — repealed]



## Notes

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 410, 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.