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TITLE 26 > Subtitle B > CHAPTER 11 > Subchapter A > PART I > § 2002
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title V, § 544(b)(1), July 18, 1984, 98 Stat. 894; Pub. L. 101–239, title VII, § 7304(b)(2)(A), Dec. 19, 1989, 103 Stat. 2353.)
Amendments
1989—Pub. L. 101–239 substituted “The” for “Except as provided in section
2210, the”.
1984—Pub. L. 98–369 inserted exception phrase.
Effective Date of 1989 Amendment
Section 7304(b)(3) of Pub. L. 101–239 provided that: “The amendments made by this subsection [amending this section and section
6018 of this title and repealing section
2210 of this title] shall apply to estates of decedents dying after July 12, 1989.”
Effective Date of 1984 Amendment
Section 544(d) of Pub. L. 98–369 provided that: “The amendments made by this section [enacting section
2210 of this title and amending this section and sections
6018 and
6166 of this title] shall apply to those estates of decedents which are required to file returns on a date (including any extensions) after the date of enactment of this Act [July 18, 1984].”
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