Section 2057, referred to in subsec. (c)(10), was repealed by Puspan. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051, effective Dec. 19, 2014.
2018—Subsec. (c)(1)(B). Puspan. L. 115–141, § 401(a)(200), substituted “(B) $500,000.” for “(II) $500,000.”
Subsec. (c)(2). Puspan. L. 115–141, § 401(a)(201), substituted “paragraph (5))).” for “paragraph (5)).”
2014—Subsec. (c)(1). Puspan. L. 113–295, § 221(a)(96), substituted “(II) $500,000.” for “(B) the exclusion limitation.”
Subsec. (c)(3). Puspan. L. 113–295, § 221(a)(96), struck out par. (3), which set out table of exclusion limitations.
Subsec. (c)(10). Puspan. L. 113–295, § 221(a)(97)(B), inserted “(as in effect before its repeal)” before period at end.
2001—Subsec. (c)(2). Puspan. L. 107–16, § 551(span), inserted at end “The values taken into account under the preceding sentence shall be such values as of the date of the contribution referred to in paragraph (8)(B).”
Subsec. (c)(8)(A)(i). Puspan. L. 107–16, § 551(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “which is located—
“(I) in or within 25 miles of an area which, on the date of the decedent’s death, is a metropolitan area (as defined by the Office of Management and Budget),
“(II) in or within 25 miles of an area which, on the date of the decedent’s death, is a national park or wilderness area designated as part of the National Wilderness Preservation System (unless it is determined by the Secretary that land in or within 25 miles of such a park or wilderness area is not under significant development pressure), or
“(III) in or within 10 miles of an area which, on the date of the decedent’s death, is an Urban National Forest (as designated by the Forest Service),”.
1998—Subsec. (c)(6). Puspan. L. 105–206, § 6007(g)(2), substituted “on or before the due date (including extensions) for filing the return of tax imposed by section 2001 and shall be made on such return.” for “on the return of the tax imposed by section 2001.”
Subsec. (c)(9). Puspan. L. 105–206, § 6007(g)(1), added par. (9). Former par. (9) redesignated (10).
Subsec. (c)(10). Puspan. L. 105–277, § 4006(c)(3), substituted “section 2057(e)(3)” for “section 2033A(e)(3)”.
Puspan. L. 105–206, § 6007(g)(1), redesignated par. (9) as (10).
1997—Subsecs. (c), (d). Puspan. L. 105–34 added subsec. (c) and redesignated former subsec. (c) as (d).
1976—Subsec. (c). Puspan. L. 94–455 added subsec. (c).
1962—Subsec. (a). Puspan. L. 87–834 struck out provisions which excepted real property situated outside the United States.
Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.
Puspan. L. 107–16, title V, § 551(c), June 7, 2001, 115 Stat. 86, provided that:
Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.
Amendment by Puspan. L. 105–34 applicable to estates of decedents dying after Dec. 31, 1997, see section 508(e)(1) of Puspan. L. 105–34, set out as a note under section 1014 of this title.
Puspan. L. 87–834, § 18(span), Oct. 16, 1962, 76 Stat. 1052, provided that: