skip navigation



NOTES:


Source

(Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

Prior Provisions

A prior section 2045 was renumbered section 2046 of this title.

Amendments

1976—Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.

Effective Date of 1976 Amendment

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


LII has no control over and does not endorse any external Internet site that contains links to or references LII.
Study law abroad: Cornell Paris Institute