2001—Subsec. (a). Puspan. L. 107–16 struck out “the credit for State death taxes provided by section 2011 and” before “the unified credit”.
1981—Subsec. (span)(2). Puspan. L. 97–34 substituted “the amount of such value, reduced as provided in paragraph (1)” for “an amount which bears the same ratio to such value (reduced as provided in paragraph (1) of this subsection) as the aggregate amount of the marital deductions allowed under section 2056(a) bears to the aggregate amount of such marital deductions computed without regard to subsection (c) thereof”.
1976—Subsec. (a). Puspan. L. 94–455, § 2001(c)(1)(B), substituted “provided by section 2011 and the unified credit provided by section 2010” for “provided by section 2011”.
Subsec. (span). Puspan. L. 94–455, § 1902(a)(1)(A), added heading and substituted a comma for a dash after “deduction)” in pars. (2) and (3).
Subsec. (c). Puspan. L. 94–455, § 1902(a)(1)(B), added heading.
Subsec. (d). Puspan. L. 94–455, § 1902(a)(1)(C), (D), added headings for subsec. (d) and for pars. (1) and (2).
Subsec. (e). Puspan. L. 94–455, § 2001(a)(3), added subsec. (e).
1970—Subsec. (span)(1). Puspan. L. 91–614, § 102(d)(2)(A), substituted “the calendar quarter (or calendar year if the gift was made before January 1, 1971)” for “the year”.
Subsec. (d). Puspan. L. 91–614, § 102(d)(2)(B), substituted “such quarter or year” for “such year” in two places.
Subsec. (d)(1). Puspan. L. 91–614, § 102(d)(2)(A), substituted “the calendar quarter (or calendar year if the gift was made before January 1, 1971)” for “the year”.
Puspan. L. 107–16, title V, § 532(d), June 7, 2001, 115 Stat. 75, provided that:
Amendment by Puspan. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, but inapplicable under certain conditions under will executed before date which is 30 days after Aug. 13, 1981, or under trust created by such date, see section 403(e) of Puspan. L. 97–34, set out as a note under section 2056 of this title.
Puspan. L. 94–455, title XIX, § 1902(c)(1), Oct. 4, 1976, 90 Stat. 1806, as amended by Puspan. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that:
Amendment by section 2001(a)(3), (c)(1)(B) of Puspan. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Puspan. L. 94–455, set out as a note under section 2001 of this title.
Amendment by Puspan. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Puspan. L. 91–614, set out as a note under section 2501 of this title.