Editorial Notes
Amendments
1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1970—Subsec. (a). Puspan. L. 91–614, § 101(f), substituted “9 months” for “1 year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1970 Amendment
Puspan. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.
Effective Date
Section effective with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Puspan. L. 91–614, set out as an Effective Date of 1970 Amendment note under section 2032 of this title.