Editorial Notes
Amendments
1997—Subsec. (a)(2). Puspan. L. 105–34 amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Puspan. L. 105–34, title XIII, § 1302(c), Aug. 5, 1997, 111 Stat. 1039, provided that:
“The amendments made by this section [amending this section and section 2207B of this title] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”
Effective Date
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Puspan. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.