skip navigation



NOTES:


Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment 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.