1984—Subsec. (b).
Pub. L. 98–369 amended subsec. (b) generally, designating existing provisions as par. (1) and adding par. (2).
Section 425(c)(1) of
Pub. L. 98–369 provided that: “The amendments made by subsection (a) [amending this section and section
2053 of this title] shall apply to estates of decedents dying after the date of the enactment of this Act [July 18, 1984].”