2002—Subsecs. (d) to (g). Pub. L. 107–134 redesignated subsecs. (e) to (g) as (d) to (f), respectively, and struck out heading and text of former subsec. (d). Text read as follows: “The basic estate tax and the estate tax imposed by the Revenue Act of 1926 shall be 125 percent of the amount determined to be the maximum credit provided by subsection (b). The additional estate tax shall be the difference between the tax imposed by section 2001 or 2101 and the basic estate tax.”

2001—Subsec. (b). Pub. L. 107–16, §§ 531(a), 901, temporarily designated existing provisions as pars. (1) and (3), inserted headings, in par. (1) substituted “Except as provided in paragraph (2), the credit allowed” for “The credit allowed”, and added par. (2). See Effective and Termination Dates of 2001 Amendment note below.

Subsec. (g). Pub. L. 107–16, §§ 532(a), 901, temporarily added subsec. (g). See Effective and Termination Dates of 2001 Amendment note below.

1981—Subsec. (c)(2). Pub. L. 97–34 struck out reference to section 6166A.

1976—Subsec. (a). Pub. L. 94–455, § 1902(a)(12)(B), struck out “or Territory” after “State”.

Subsec. (b). Pub. L. 94–455, § 2001(c)(1)(A)(i), (ii), substituted “adjusted taxable estate” for “taxable estate” in two places in table and inserted provision that, for purposes of this section, “adjusted taxable estate” means the taxable estate reduced by $60,000.

Subsec. (c)(2). Pub. L. 94–455, § 2004(f)(3), substituted “section 6161, 6166, or 6166A” for “section 6161”.

Subsec. (c)(3). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (e). Pub. L. 94–455, §§ 1902(a)(12)(B), 2001 (c)(1)(A)(iii), substituted “adjusted taxable estate” for “taxable estate” in par. (2) and struck out “or Territory” after “imposed by a State” in provisions preceding par. (1).

Subsec. (f). Pub. L. 94–455, § 2001(c)(1)(A)(iv), added subsec. (f).

1959—Subsec. (e). Pub. L. 86–175 substituted “imposed by a State or Territory or the District of Columbia upon a transfer” for “imposed upon a transfer” in introduction, “such deduction” for “a deduction” in par. (1) and “such deduction” for “the deduction” in two places in par. (2).

1958—Subsec. (a). Pub. L. 85–866, § 102(c)(1), struck out “or any possession of the United States,” after “District of Columbia,”.

Subsec. (c)(3). Pub. L. 85–866, § 65(a), added par. (3).

1956—Subsec. (e). Act Feb. 20, 1956, added subsec. (e).

Pub. L. 107–134, title I, § 103(d), Jan. 23, 2002, 115 Stat. 2431, provided that:

“(1) Effective date.—The amendments made by this section [amending this section and sections 2053 and 2201 of this title] shall apply to estates of decedents—

“(A) dying on or after September 11, 2001; and

“(B) in the case of individuals dying as a result of the April 19, 1995, terrorist attack, dying on or after April 19, 1995.

“(2) Waiver of limitations.—If refund or credit of any overpayment of tax resulting from the amendments made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act [Jan. 23, 2002] by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period.”

Pub. L. 107–16, title V, § 531(b), June 7, 2001, 115 Stat. 73, as amended by Pub. L. 108–311, title IV, § 408(b)(6), Oct. 4, 2004, 118 Stat. 1192, provided that: “The amendments made by this section [amending this section] shall apply to estates of decedents dying after December 31, 2001.”

Pub. L. 107–16, title V, § 532(d), June 7, 2001, 115 Stat. 75, provided that: “The amendments made by this section [enacting section 2058 of this title and amending this section and sections 2012 to 2016, 2053, 2056A, 2102, 2106, 2107, 2201, 2604, 6511, and 6612 of this title] shall apply to estates of decedents dying, and generation-skipping transfers, after December 31, 2004.”

Amendment by Pub. L. 107–16 inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2010, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if such amendment had never been enacted, see section 901 of Pub. L. 107–16, set out as a note under section 1 of this title.

Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as a note under section 6166 of this title.

Section 1902(c)(1) of Pub. L. 94–455, as amended by Pub. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that: “The amendments made by paragraphs (1) through (8), and paragraphs (12)(A), (B), and (C), of subsection (a) and by subsection (b) [amending this section and sections 2012, 2013, 2016, 2038, 2053, 2055, 2056, 2106, 2107, 2108, 2201, 6167, and 6503 of this title, repealing section 2202 of this title, and enacting provisions set out as a note under section 2201 of this title] shall apply in the case of estates of decedents dying after the date of the enactment of this Act [Oct. 4, 1976], and the amendment made by paragraph (9) of subsection (a) [amending section 2204 of this title] shall apply in the case of estates of decedents dying after December 31, 1970.”

Amendment by section 1902(a)(12)(B) of Pub. L. 94–455 applicable with respect to gifts made after Dec. 31, 1976, see section 1902(c)(2) of Pub. L. 94–455, set out as a note under section 2501 of this title.

Amendment by section 2001(c)(1)(A) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.

Amendment by section 2004(f)(3) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2004(g) of Pub. L. 94–455, set out as an Effective Date note under section 6166 of this title.

Amendment by Pub. L. 86–175 applicable with respect to estates of decedents dying on or after July 1, 1955, see section 4 of Pub. L. 86–175, set out as a note under section 2053 of this title.

Section 65(c) of Pub. L. 85–866 provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to estates of decedents dying after August 16, 1954. The amendment made by subsection (b) [amending this section] shall apply with respect to estates of decedents dying after February 10, 1939, and on or before August 16, 1954.”

Section 102(d) of Pub. L. 85–866 provided that: “The amendments made by this section (other than by subsection (b)) [enacting section 2208 of this title and amending this section and sections 2104 and 2053 of this title] shall apply to the estates of decedents dying after the date of the enactment of this Act [Sept. 2, 1958]. The amendment made by subsection (b) [amending section 2501 of this title] shall apply to gifts made after the date of the enactment of this Act.”

Amendment by act Feb. 20, 1956, applicable to the estates of all decedents dying after Dec. 31, 1953, see section 4 of act Feb. 20, 1956, set out as a note under section 2053 of this title.