26 USC 2052 - Repealed. Pub. L. 94455, title XX, 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
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.
