26 U.S.C. § 2210
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
[repealed]
Notes of Decisions
Cited in 2
cases, 1999–2002 · leading case: Nolan R. Wilkes, Jr. v. United States, 289 F.3d 684 (11th Cir. 2002).
Nolan R. Wilkes, Jr. v. United States, 289 F.3d 684 (11th Cir. 2002). “26 U.S.C. § 2210 . References in this opinion to particular statutory sections, without an indication of the title number, are references to the Internal Revenue Code, Title 26.”
Wilkes v. United States, 50 F. Supp. 2d 1281 (M.D. Fla. 1999). “Plaintiff and ESOP structured that transaction in compliance with 26 U.S.C. § 2210 , since repealed, which section provided that if an executor transferred employer securities to an employee stock ownership plan (“esop”), elected application of § 2210, and filed particular…”
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