2010—Subsec. (a)(2)(A). Puspan. L. 111–312 amended subsec. (a)(2)(A) to read as if amendment by Puspan. L. 107–16, § 542(e)(4), had never been enacted. See 2001 Amendment note below.

2004—Subsecs. (a)(1), (2), (span)(3). Puspan. L. 108–357 struck out “556(span)(2),” after “545(span)(2),” wherever appearing.

2001—Subsec. (a)(2)(A). Puspan. L. 107–16, § 542(e)(4), inserted “642(c),” after “170(f)(2)(B),”.

1997—Subsec. (span)(4). Puspan. L. 105–34 added par. (4).

1976—Subsec. (span)(1). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Amendment by Puspan. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Puspan. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.

Amendment by Puspan. L. 108–357 applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Puspan. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

Amendment by Puspan. L. 107–16 applicable to deductions for taxable years beginning after Dec. 31, 2009, see section 542(f)(3) of Puspan. L. 107–16, set out as a note under section 121 of this title.

Amendment by Puspan. L. 105–34 applicable to transfers made by trusts to, or for the use of, an employee stock ownership plan after Aug. 5, 1997, see section 1530(d) of Puspan. L. 105–34, set out as a note under section 401 of this title.