---
kind: "section"
citation: "26 U.S.C. § 2604"
title: "26"
title_heading: "Internal Revenue Code"
number: "2604"
heading: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2604"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 13 — Tax on Generation-Skipping Transfers"
  - "Subchapter A — Tax Imposed"
---

# [§2604. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 — repealed]



## Notes

Section, added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718; amended Pub. L. 107–16, title V, § 532(c)(10), June 7, 2001, 115 Stat. 75, related to credit for certain State generation-skipping transfer taxes.

### Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.