Editorial Notes
Prior Provisions

A prior section 645 was renumbered section 644 of this title.

Amendments

1998—Puspan. L. 105–206 renumbered section 646 of this title as this section.

Statutory Notes and Related Subsidiaries
Effective Date

Puspan. L. 105–34, title XIII, § 1305(d), Aug. 5, 1997, 111 Stat. 1041, provided that:

“The amendments made by this section [enacting this section and amending section 2652 of this title] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”