Editorial Notes
Prior Provisions
A prior section 2044 was renumbered section 2045 of this title.
Amendments
1983—Subsec. (c). Puspan. L. 97–448 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by Puspan. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Puspan. L. 97–34, to which such amendment relates, see section 109 of Puspan. L. 97–448, set out as a note under section 1 of this title.
Effective Date
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Puspan. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.