26 U.S.C. § 2052
Section 2052 · Repealed. Pub. L. 94455, title XX, 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
Applied in 7 court decisions — leading case Frost v. Commissioner of Corporations & Taxation (1973)
Most recently applied in 769 F. Supp. 2d 853 - Estate of Fisher v. PNC Bank, N.A. (January 2011)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.