26 USC 2016 - Recovery of taxes claimed as credit

Editorial Notes

Amendments

2002—Puspan. L. 107–147 struck out “any State, any possession of the United States, or the District of Columbia,” after “any foreign country,”.

2001—Puspan. L. 107–16 struck out “2011 or” before “2014 is recovered”.

1976—Puspan. L. 94–455 struck out “Territory or” after “any State, any” and “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Puspan. L. 107–16, to which such amendment relates, see section 411(x) of Puspan. L. 107–147, set out as a note under section 25B of this title.

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 1976 Amendment

Amendment by section 1902(a)(12)(C) of Puspan. L. 94–455 applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Puspan. L. 94–455, set out as a note under section 2012 of this title.