§2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
5 cases·5 cited
Statute Text — 26 U.S.C. §2202
[§ 2202. Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 401; June 25, 1959, Pub. L. 86–70, § 22(a), 73 Stat. 146; July 12, 1960, Pub. L. 86–624, § 18(b), 74 Stat. 416, related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2012 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §20.2202-1 Missionaries in foreign service
5 Citing Cases
There is no authority in the Code or caselaw for an equitable or hardship exception to the imposition of additional tax under section 72(t) on early 4 An individual retirement plan is an IRA or an annuity as defined in section 408(a) and (b).