2010—Subsecs. (a), (span)(3). Puspan. L. 111–312 amended subsecs. (a) and (span)(3) to read as if amendment by Puspan. L. 107–16, § 542(span)(3), had never been enacted. See 2001 Amendment notes below.
2001—Subsec. (a). Puspan. L. 107–16, § 542(span)(3)(A), amended subsec. (a) generally. Prior to amendment, text read as follows: “Returns made under section 6018(a) (relating to estate taxes) shall be filed within 9 months after the date of the decedent’s death.”
Subsec. (span)(3). Puspan. L. 107–16, § 542(span)(3)(B), substituted “section 6018 return” for “estate tax return” in heading and “(relating to returns relating to large transfers at death)” for “(relating to estate tax returns)” in text.
1981—Subsec. (span). Puspan. L. 97–34 substituted in par. (1) the rule for filing gift tax returns on or before the 15th day of April following the close of the calendar year for prior provision for such filing on or before, in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or, in the case of a return for the fourth calendar quarter of any calendar year, the 15th day of the fourth month following the close of the calendar quarter, redesignated former par. (3) as (2), and, as so redesignated, substituted “under section 6019 for such calendar year” for “under section 6019 for the fourth calendar quarter of such taxable year”, struck out former par. (2) setting forth special rule where gifts in a calendar quarter totalled $25,000 or less, added par. (3), and struck out par. (4) respecting application of the special rule to nonresidents not citizens of the United States.
1979—Subsec. (span)(1). Puspan. L. 96–167, § 8(a), substituted “(A) in the case of a return for the first, second, or third calendar quarter of any calendar year, the 15th day of the second month following the close of the calendar quarter, or” for “the 15th day of the second month following the close of the calendar quarter”, and added subpar. (B).
Subsec. (span)(2). Puspan. L. 96–167, § 8(c), substituted “the date prescribed by paragraph (1) for filing the return for” for “the 15th day of the second month after” in provisions preceding subpar. (A), and struck out “the close of” before “the first subsequent” in subpar. (a) and before “the fourth calendar quarter” in subpar. (B).
Subsec. (span)(3), (4). Puspan. L. 96–167, § 8(span), added par. (3) and redesignated former par. (3) as (4).
1976—Subsec. (span). Puspan. L. 94–455 designated existing provisions as par. (1) and added pars. (2) and (3).
1970—Subsec. (a). Puspan. L. 91–614, § 101(span), substituted “9 months” for “15 months”.
Subsec. (span). Puspan. L. 91–614, § 102(d)(4), substituted “the 15th day of the second month following the close of the calendar quarter” for “the 15th day of April following the close of the calendar year”.
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. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Puspan. L. 107–16, set out as a note under section 121 of this title.
Amendment by Puspan. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Puspan. L. 97–34, set out as a note under section 2501 of this title.
Puspan. L. 96–167, § 8(d), Dec. 29, 1979, 93 Stat. 1278, provided that:
Puspan. L. 94–455, title XX, § 2008(d)(2), Oct. 4, 1976, 90 Stat. 1893, provided that:
Amendment by Puspan. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Puspan. L. 91–614, set out as a note under section 2032 of this title.
Amendment by Puspan. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Puspan. L. 91–614, set out as a note under section 2501 of this title.
Puspan. L. 111–312, title III, § 301(d)(1), Dec. 17, 2010, 124 Stat. 3300, provided that: “shall not be earlier than the date which is 9 months after the date of the enactment of this Act.”