Editorial Notes
Amendments
1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1970—Subsec. (c)(2). Puspan. L. 91–614 substituted “fiduciary” for “executor”.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
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.