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TITLE 26 > Subtitle B > CHAPTER 11 > Subchapter A > PART IV > § 2051
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 95–600, title VII, § 702(r)(2), Nov. 6, 1978, 92 Stat. 2938.)
Amendments
1978—Pub. L. 95–600 struck out “exemption and” after “gross estate the”.
Effective Date of 1978 Amendment
Section 702(r)(5) of Pub. L. 95–600 provided that: “The amendments made by this subsection [amending this section and sections
1016,
6324B, and
6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”
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