Editorial Notes
Amendments
1978—Puspan. L. 95–600 struck out “exemption and” after “gross estate the”.
Statutory Notes and Related Subsidiaries
Effective Date of 1978 Amendment
Puspan. L. 95–600, title VII, § 702(r)(5), Nov. 6, 1978, 92 Stat. 2939, provided that:
“The amendments made by this subsection [amending this section and sections 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”