§2517 — Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]

5 cases·1 followed·1 criticized·3 cited20% support

[§ 2517. Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868] Section, added and amended Pub. L. 85–866, title I, §§ 23(f), 68(a), Sept. 2, 1958, 72 Stat. 1623, 1659; Pub. L. 87–792, § 7(j), Oct. 10, 1962, 76 Stat. 830; Mar. 8, 1966, Pub. L. 89–365, § 2(b), 80 Stat. 33; Dec. 30, 1969, Pub. L. 91–172, title I, § 101(j)(24), 83 Stat. 528; Pub. L. 94–455, title XX, § 2009(c) (4), (5), Oct. 4, 1976, 90 Stat. 1895, 1896; Pub. L. 97–34, title III, § 311(d)(2), Aug. 13, 1981, 95 Stat. 280; Pub. L. 98–369, div. A, title IV, § 491(d)(35), July 18, 1984, 98 Stat. 851, related to the transfers of certain annuities under qualified plans. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to transfers after Oct. 22, 1986, see section 1852(e)(2)(E) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under section 406 of this title.

5 Citing Cases

Patricia London, Petitioner T.C. Memo. 1998-346 · 1998

section 2517 deals with the use and disclosure of intercepted wire or oral communications in specified circumstances. S. Rept. 1097, supra reprinted in 1968 U.S.C.C.A.N. 2188. Therefore, a violation of 18 U.S.C. section 2517 would not seem to implicate the suppression remedy specified in 18 U.S.C. section 2518(10)(a) which applies to unlawful inter

Estate of Best v. Commissioner 76 T.C. 122 · 1981
McQuiston v. Commissioner 78 T.C. 807 · 1982
Carson v. Commissioner 71 T.C. 252 · 1978
Sharon v. Commissioner 66 T.C. 515 · 1976

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