Editorial Notes
Prior Provisions

A prior section 2045 was renumbered section 2046 of this title.

Amendments

1976—Puspan. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.

Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Puspan. L. 94–455, set out as a note under section 2001 of this title.