Editorial Notes
Amendments
2001—Puspan. L. 107–16 struck out “2011 or” before “2014”.
1958—Puspan. L. 85–866 substituted “the time for payment of the tax imposed by section 2001 or 2101 as postponed and extended under section 6163” for “60 days after the termination of the precedent interest or interests in the property”.
Statutory Notes and Related Subsidiaries
Effective Date of 2001 Amendment
Amendment by Puspan. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Puspan. L. 107–16, set out as a note under section 2012 of this title.
Effective Date of 1958 Amendment
Puspan. L. 85–866, title I, § 66(a)(3), Sept. 2, 1958, 72 Stat. 1658, provided that:
“The amendments made by paragraphs (1) and (2) [amending this section and section 927 of I.R.C. 1939] shall apply in the case of any reversionary or remainder interest in property only if the precedent interest or interests in the property did not terminate before the beginning of the 60-day period which ends on the date of the enactment of this Act [Sept. 2, 1958].”