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TITLE 26 > Subtitle B > CHAPTER 11 > Subchapter C > § 2207
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 402; Pub. L. 94–455, title XX, § 2001(c)(1)(I), Oct. 4, 1976, 90 Stat. 1852.)
Amendments
1976—Pub. L. 94–455 substituted “the taxable estate” for “the sum of the taxable estate and the amount of the exemption allowed in computing the taxable estate, determined under section
2052, or section
2106
(a), as the case may be” after “property bears to”.
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)(1) of Pub. L. 94–455, set out as a note under section
2001 of this title.
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