Editorial Notes
Amendments
1984—Subsec. (span). Puspan. L. 98–369 amended subsec. (span) generally, designating existing provisions as par. (1) and adding par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Puspan. L. 98–369, div. A, title IV, § 425(c)(1), July 18, 1984, 98 Stat. 804, provided that:
“The amendments made by subsection (a) [amending this section and section 2053 of this title] shall apply to estates of decedents dying after the date of the enactment of this Act [July 18, 1984].”